41070. If the board is not satisfied with return or returns of the
surcharge or the amount of surcharge required to be paid upon the
basis of the facts contained in the return or returns or upon the
basis of any information within its possession or that may come into
its possession, one or more deficiency determinations may be made of
the amount payable for one or for more than one period.
41071. The amount of the determination, exclusive of penalties,
shall bear interest at the modified adjusted rate per month, or
fraction thereof, established pursuant to Section 6591.5, from the
day specified pursuant to Section 41051 for which the amount or any
portion thereof should have been returned until the date of payment.
41072. In making a determination the board may offset overpayments
for another period or periods, against underpayments for another
period or periods, against penalties, and against the interest on the
underpayments.
41073. 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 regulations, a penalty of 10
percent of the amount of the determination or ten dollars ($10),
whichever is greater, shall be added thereto.
41074. If any part of the deficiency for which a deficiency
determination is made is due to fraud or an intent to evade this part
or authorized rules and regulations, a penalty of 25 percent of the
amount of the determination or twenty-five dollars ($25), whichever
is greater, shall be added thereto.
41075. The board shall give to the service supplier or service user
written notice of its determination. The notice shall be placed in a
sealed envelope with postage paid addressed to the service supplier
or service user at his address as it appears in the records of the
board. The giving of notice shall be deemed complete at the time of
the deposit of the notice in the United States post office or
facility regularly maintained or provided by the United States Postal
Service, without extension of time for any reason. In lieu of
mailing, a notice may be served personally by delivering to the
person to be served and service shall be deemed complete at the time
of such delivery. Personal service to a corporation may be made by
delivery of a notice to any person designated in the Code of Civil
Procedure to be served for the corporation with summons and complaint
in a civil action.
41076. 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 mailed within three
years after the last day of the second calendar month following the
month 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 mailed within eight years after the last day
of the second calendar month following the month for which the amount
is proposed to be determined.
41077. In the case of a deficiency arising under this part during
the lifetime of a decedent, a notice of deficiency determination
shall be mailed within four months after written request therefor, in
the form required by the board, by the fiduciary of the estate or
trust or by any other person liable for the tax or any portion
thereof.
41078. If before the expiration of the time prescribed in Section
41076 for the mailing of a notice of deficiency determination, the
taxpayer has consented in writing to the mailing of the notice after
that time, the notice may be mailed at any time prior to the
expiration of the period agreed upon. The period so agreed upon may
be extended by subsequent agreements in writing made before the
expiration of the period previously agreed upon.
41070. If the board is not satisfied with return or returns of the
surcharge or the amount of surcharge required to be paid upon the
basis of the facts contained in the return or returns or upon the
basis of any information within its possession or that may come into
its possession, one or more deficiency determinations may be made of
the amount payable for one or for more than one period.
41071. The amount of the determination, exclusive of penalties,
shall bear interest at the modified adjusted rate per month, or
fraction thereof, established pursuant to Section 6591.5, from the
day specified pursuant to Section 41051 for which the amount or any
portion thereof should have been returned until the date of payment.
41072. In making a determination the board may offset overpayments
for another period or periods, against underpayments for another
period or periods, against penalties, and against the interest on the
underpayments.
41073. 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 regulations, a penalty of 10
percent of the amount of the determination or ten dollars ($10),
whichever is greater, shall be added thereto.
41074. If any part of the deficiency for which a deficiency
determination is made is due to fraud or an intent to evade this part
or authorized rules and regulations, a penalty of 25 percent of the
amount of the determination or twenty-five dollars ($25), whichever
is greater, shall be added thereto.
41075. The board shall give to the service supplier or service user
written notice of its determination. The notice shall be placed in a
sealed envelope with postage paid addressed to the service supplier
or service user at his address as it appears in the records of the
board. The giving of notice shall be deemed complete at the time of
the deposit of the notice in the United States post office or
facility regularly maintained or provided by the United States Postal
Service, without extension of time for any reason. In lieu of
mailing, a notice may be served personally by delivering to the
person to be served and service shall be deemed complete at the time
of such delivery. Personal service to a corporation may be made by
delivery of a notice to any person designated in the Code of Civil
Procedure to be served for the corporation with summons and complaint
in a civil action.
41076. 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 mailed within three
years after the last day of the second calendar month following the
month 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 mailed within eight years after the last day
of the second calendar month following the month for which the amount
is proposed to be determined.
41077. In the case of a deficiency arising under this part during
the lifetime of a decedent, a notice of deficiency determination
shall be mailed within four months after written request therefor, in
the form required by the board, by the fiduciary of the estate or
trust or by any other person liable for the tax or any portion
thereof.
41078. If before the expiration of the time prescribed in Section
41076 for the mailing of a notice of deficiency determination, the
taxpayer has consented in writing to the mailing of the notice after
that time, the notice may be mailed at any time prior to the
expiration of the period agreed upon. The period so agreed upon may
be extended by subsequent agreements in writing made before the
expiration of the period previously agreed upon.
41070. If the board is not satisfied with return or returns of the
surcharge or the amount of surcharge required to be paid upon the
basis of the facts contained in the return or returns or upon the
basis of any information within its possession or that may come into
its possession, one or more deficiency determinations may be made of
the amount payable for one or for more than one period.
41071. The amount of the determination, exclusive of penalties,
shall bear interest at the modified adjusted rate per month, or
fraction thereof, established pursuant to Section 6591.5, from the
day specified pursuant to Section 41051 for which the amount or any
portion thereof should have been returned until the date of payment.
41072. In making a determination the board may offset overpayments
for another period or periods, against underpayments for another
period or periods, against penalties, and against the interest on the
underpayments.
41073. 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 regulations, a penalty of 10
percent of the amount of the determination or ten dollars ($10),
whichever is greater, shall be added thereto.
41074. If any part of the deficiency for which a deficiency
determination is made is due to fraud or an intent to evade this part
or authorized rules and regulations, a penalty of 25 percent of the
amount of the determination or twenty-five dollars ($25), whichever
is greater, shall be added thereto.
41075. The board shall give to the service supplier or service user
written notice of its determination. The notice shall be placed in a
sealed envelope with postage paid addressed to the service supplier
or service user at his address as it appears in the records of the
board. The giving of notice shall be deemed complete at the time of
the deposit of the notice in the United States post office or
facility regularly maintained or provided by the United States Postal
Service, without extension of time for any reason. In lieu of
mailing, a notice may be served personally by delivering to the
person to be served and service shall be deemed complete at the time
of such delivery. Personal service to a corporation may be made by
delivery of a notice to any person designated in the Code of Civil
Procedure to be served for the corporation with summons and complaint
in a civil action.
41076. 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 mailed within three
years after the last day of the second calendar month following the
month 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 mailed within eight years after the last day
of the second calendar month following the month for which the amount
is proposed to be determined.
41077. In the case of a deficiency arising under this part during
the lifetime of a decedent, a notice of deficiency determination
shall be mailed within four months after written request therefor, in
the form required by the board, by the fiduciary of the estate or
trust or by any other person liable for the tax or any portion
thereof.
41078. If before the expiration of the time prescribed in Section
41076 for the mailing of a notice of deficiency determination, the
taxpayer has consented in writing to the mailing of the notice after
that time, the notice may be mailed at any time prior to the
expiration of the period agreed upon. The period so agreed upon may
be extended by subsequent agreements in writing made before the
expiration of the period previously agreed upon.
