ARTICLE 2. Deficiency Determinations [55061. - 55064.]

Article 2 added by Stats. 1992, Ch. 407, Sec. 1.

§§ 55061–55064 · 4 sections

• § 55061 (a) If the department is dissatisfied with the return filed or the amount of the fee paid to the state by any feepayer, or if no return has been filed or no…
• § 55062 Except in the case of fraud, intent to evade this part, authorized rules and regulations, or failure to make a return, every notice of a determination of an…
• § 55063 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…
• § 55064 If before the expiration of the time prescribed in Section 55062 for serving a notice of deficiency determination the feepayer has consented in writing to…