GroundRules
PRC § 42887
Where this section sits in the code
- Public Resources Code - PRC
- DIVISION 30. WASTE MANAGEMENT [40000. - 49654.]
- PART 3. STATE PROGRAMS [42000. - 42999.7.]
- CHAPTER 17. California Tire Recycling Act [42860. - 42895.]
- ARTICLE 5. Financial Provisions [42885. - 42889.4.]
Except in the case of fraud, intent to evade this chapter or rules and regulations adopted to implement this chapter, or failure to file a return, the notice of a deficiency determination shall be mailed within three years after the amount that is proposed to be determined was due or within three years after the return is filed, whichever period expires later. In the case of failure to file a return, the notice of determination shall be mailed within eight years after the amount that is proposed to be determined was due.
Collected 2026-09-14T05:56:33Z. Source file · JSON