ARTICLE 2. Deficiency Determinations [46201. - 46205.]

Article 2 added by Stats. 1991, Ch. 300, Sec. 6.

§§ 46201–46205 · 5 sections

• § 46201 (a) If the board is dissatisfied with the return filed or the amount of fee paid to the state by any feepayer, the board may compute and determine the amount…
• § 46202 The department shall give to the feepayer written notice of its determination. The notice shall be served in one of the following manners: (a) By placing the…
• § 46203 Except in the case of fraud, intent to evade this part or regulations adopted pursuant thereto, or failure to make a return, every notice of deficiency…
• § 46204 In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months…
• § 46205 If before the expiration of the time prescribed in Section 46203 for serving a notice of deficiency determination the feepayer has consented in writing to…