Cal. Rev. & Tax. Code § 41076

Current through the 2024 Legislative Session.
Section 41076 - [Effective 1/1/2025] Mailing of notice of deficiency determination

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 determination shall be served within three years after the last day of the second calendar month following the reporting period for which the amount is proposed to be determined or within three years after the return is filed, whichever period expires the later. In the case of failure to make a return, every notice of determination shall be served within eight years after the last day of the second calendar month following the reporting period for which the amount is proposed to be determined.

Ca. Rev. and Tax. Code § 41076

Amended by Stats 2024 ch 499 (SB 1528),s 72, eff. 1/1/2025.
Amended by Stats 2021 ch 432 (SB 824),s 82, eff. 1/1/2022.
Amended by Stats. 1996, Ch. 432, Sec. 3. Effective January 1, 1997.
This section is set out more than once due to postponed, multiple, or conflicting amendments.