GroundRules
RTC § 55062
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 30. FEE COLLECTION PROCEDURES LAW [55001. - 55381.]
- CHAPTER 3. Determinations [55040. - 55103.]
- ARTICLE 2. Deficiency Determinations [55061. - 55064.]
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 additional amount due shall be served within three years after the date when the amount should have been paid or 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 served within eight years after the date the return was due.
Collected 2026-09-14T05:56:33Z. Source file · JSON