46201. (a) If the board is dissatisfied with the return filed or
the amount of fee paid to the state by any feepayer, the board may
compute and determine the amount to be paid, based upon any
information available to it. One or more deficiency determinations
may be made of the amount of fee due for one or for more than one
period. When a business is discontinued, a determination may be made
at any time thereafter, within the period specified in Section 46204,
as to liability arising out of that business, irrespective of
whether the determination is issued prior to the due date of the
liability as otherwise specified in this part. In making a
determination, the board may offset overpayments for a period or
periods against underpayments for another period or periods and
against the interest and penalties on the underpayments.
(b) The amount of fee so determined shall bear interest at the
modified adjusted rate per month, or fraction thereof, established
pursuant to Section 6591.5, from the date the amount of the fee, or
any portion thereof, became due and payable until the date of
payment.
(c) If any part of the deficiency for which a determination of an
additional amount due is made is found to have been occasioned by
negligence or intentional disregard of this part or regulations
adopted pursuant thereto, a penalty of 10 percent of the amount of
the determination shall be added, plus interest as provided in
subdivision (b).
(d) If any part of the deficiency for which a determination of an
additional amount due is made is found to be occasioned by fraud or
an intent to evade this part or regulations adopted pursuant thereto,
a penalty of 25 percent of the amount of the determination shall be
added, plus interest as provided in subdivision (b).
46202. The board shall give to the feepayer written notice of its
determination. The notice shall be placed in a sealed envelope, with
postage paid, addressed to the feepayer at his or her 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 a United
States Post Office, or a mailbox, subpost office, substation or mail
chute, or other 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 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.
46203. 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.
46204. 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 fee or any portion
thereof.
46205. If before the expiration of the time prescribed in Section
46203 for the mailing of a notice of deficiency determination the
feepayer 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.
46201. (a) If the board is dissatisfied with the return filed or
the amount of fee paid to the state by any feepayer, the board may
compute and determine the amount to be paid, based upon any
information available to it. One or more deficiency determinations
may be made of the amount of fee due for one or for more than one
period. When a business is discontinued, a determination may be made
at any time thereafter, within the period specified in Section 46204,
as to liability arising out of that business, irrespective of
whether the determination is issued prior to the due date of the
liability as otherwise specified in this part. In making a
determination, the board may offset overpayments for a period or
periods against underpayments for another period or periods and
against the interest and penalties on the underpayments.
(b) The amount of fee so determined shall bear interest at the
modified adjusted rate per month, or fraction thereof, established
pursuant to Section 6591.5, from the date the amount of the fee, or
any portion thereof, became due and payable until the date of
payment.
(c) If any part of the deficiency for which a determination of an
additional amount due is made is found to have been occasioned by
negligence or intentional disregard of this part or regulations
adopted pursuant thereto, a penalty of 10 percent of the amount of
the determination shall be added, plus interest as provided in
subdivision (b).
(d) If any part of the deficiency for which a determination of an
additional amount due is made is found to be occasioned by fraud or
an intent to evade this part or regulations adopted pursuant thereto,
a penalty of 25 percent of the amount of the determination shall be
added, plus interest as provided in subdivision (b).
46202. The board shall give to the feepayer written notice of its
determination. The notice shall be placed in a sealed envelope, with
postage paid, addressed to the feepayer at his or her 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 a United
States Post Office, or a mailbox, subpost office, substation or mail
chute, or other 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 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.
46203. 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.
46204. 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 fee or any portion
thereof.
46205. If before the expiration of the time prescribed in Section
46203 for the mailing of a notice of deficiency determination the
feepayer 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.
46201. (a) If the board is dissatisfied with the return filed or
the amount of fee paid to the state by any feepayer, the board may
compute and determine the amount to be paid, based upon any
information available to it. One or more deficiency determinations
may be made of the amount of fee due for one or for more than one
period. When a business is discontinued, a determination may be made
at any time thereafter, within the period specified in Section 46204,
as to liability arising out of that business, irrespective of
whether the determination is issued prior to the due date of the
liability as otherwise specified in this part. In making a
determination, the board may offset overpayments for a period or
periods against underpayments for another period or periods and
against the interest and penalties on the underpayments.
(b) The amount of fee so determined shall bear interest at the
modified adjusted rate per month, or fraction thereof, established
pursuant to Section 6591.5, from the date the amount of the fee, or
any portion thereof, became due and payable until the date of
payment.
(c) If any part of the deficiency for which a determination of an
additional amount due is made is found to have been occasioned by
negligence or intentional disregard of this part or regulations
adopted pursuant thereto, a penalty of 10 percent of the amount of
the determination shall be added, plus interest as provided in
subdivision (b).
(d) If any part of the deficiency for which a determination of an
additional amount due is made is found to be occasioned by fraud or
an intent to evade this part or regulations adopted pursuant thereto,
a penalty of 25 percent of the amount of the determination shall be
added, plus interest as provided in subdivision (b).
46202. The board shall give to the feepayer written notice of its
determination. The notice shall be placed in a sealed envelope, with
postage paid, addressed to the feepayer at his or her 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 a United
States Post Office, or a mailbox, subpost office, substation or mail
chute, or other 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 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.
46203. 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.
46204. 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 fee or any portion
thereof.
46205. If before the expiration of the time prescribed in Section
46203 for the mailing of a notice of deficiency determination the
feepayer 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.
