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DIVISION 2. OTHER TAXES 6001-60709›PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES 46001-46751›CHAPTER 3. Determinations 46151-46357›ARTICLE 2. Deficiency Determinations 46201-46205

§ 46203

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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 determination shall be given within three years after the 25th day of the month following the period for which the return was due or within three years after the return was filed, whichever period expires later. In the case of failure to make a return, the notice of determination shall be mailed within eight years after the date the return was due.

(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)

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California Revenue and Taxation Code

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