ARTICLE 3. Deficiency Determinations [60310. - 60317.]

Article 3 added by Stats. 1994, Ch. 912, Sec. 17.

§§ 60310–60317 · 8 sections

• § 60310 If the board is not satisfied with the return made by any person, it may make a deficiency determination of the tax required to be paid by the person based…
• § 60311 The department shall give the person written notice of its determination. The notice shall be served in one of the following manners: (a) By placing the notice…
• § 60312 If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or authorized rules and…
• § 60313 If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade the tax, a penalty of 25 percent of the amount…
• § 60314 All deficiency determinations, exclusive of penalty, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to…
• § 60315 Except in the case of fraud, intent to evade this part or authorized rules and regulations, or failure to make a return, every notice of a deficiency…
• § 60316 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…
• § 60317 If before the expiration of the time prescribed in Section 60315 for serving a notice of deficiency determination the taxpayer has consented in writing to…