State Codes and Statutes

Statutes > California > Rtc > 60310-60317

REVENUE AND TAXATION CODE
SECTION 60310-60317



60310.  If the board is not satisfied with the return made by any
person, it may make a deficiency determination of the tax required to
be paid by the person based upon information contained in the return
or upon any information in the possession of the board. The board
may make a determination for more than one period and may make one or
more determinations for the same period. When a business is
discontinued, a determination may be made at any time thereafter
within the period specified in Section 60315, 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.


60311.  The board shall give the person written notice of its
determination. The notice shall be placed in a sealed envelope, with
postage paid, addressed to the person at that person's 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 a mailbox, sub-post office, substation,
or mail chute or other facility 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 that 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.



60312.  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 shall be added thereto.




60313.  If any part of the deficiency for which a deficiency
determination is made is due to fraud or an intent to evade the tax,
a penalty of 25 percent of the amount of the determination shall be
added thereto.


60314.  All deficiency determinations, exclusive of penalty, shall
bear interest at the modified adjusted rate per month, or fraction
thereof, established pursuant to Section 6591.5, from the last day of
the calendar month following the reporting period for which the
amount or any portion thereof should have been returned until the
date of payment.



60315.  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 given to the person
within three years after the last day of the 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 later. In the case of a failure to make a return, the
notice of determination shall be mailed within eight years after the
date the return was due.



60316.  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.



60317.  If before the expiration of the time prescribed in Section
60315 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.


State Codes and Statutes

Statutes > California > Rtc > 60310-60317

REVENUE AND TAXATION CODE
SECTION 60310-60317



60310.  If the board is not satisfied with the return made by any
person, it may make a deficiency determination of the tax required to
be paid by the person based upon information contained in the return
or upon any information in the possession of the board. The board
may make a determination for more than one period and may make one or
more determinations for the same period. When a business is
discontinued, a determination may be made at any time thereafter
within the period specified in Section 60315, 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.


60311.  The board shall give the person written notice of its
determination. The notice shall be placed in a sealed envelope, with
postage paid, addressed to the person at that person's 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 a mailbox, sub-post office, substation,
or mail chute or other facility 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 that 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.



60312.  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 shall be added thereto.




60313.  If any part of the deficiency for which a deficiency
determination is made is due to fraud or an intent to evade the tax,
a penalty of 25 percent of the amount of the determination shall be
added thereto.


60314.  All deficiency determinations, exclusive of penalty, shall
bear interest at the modified adjusted rate per month, or fraction
thereof, established pursuant to Section 6591.5, from the last day of
the calendar month following the reporting period for which the
amount or any portion thereof should have been returned until the
date of payment.



60315.  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 given to the person
within three years after the last day of the 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 later. In the case of a failure to make a return, the
notice of determination shall be mailed within eight years after the
date the return was due.



60316.  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.



60317.  If before the expiration of the time prescribed in Section
60315 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.



State Codes and Statutes

State Codes and Statutes

Statutes > California > Rtc > 60310-60317

REVENUE AND TAXATION CODE
SECTION 60310-60317



60310.  If the board is not satisfied with the return made by any
person, it may make a deficiency determination of the tax required to
be paid by the person based upon information contained in the return
or upon any information in the possession of the board. The board
may make a determination for more than one period and may make one or
more determinations for the same period. When a business is
discontinued, a determination may be made at any time thereafter
within the period specified in Section 60315, 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.


60311.  The board shall give the person written notice of its
determination. The notice shall be placed in a sealed envelope, with
postage paid, addressed to the person at that person's 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 a mailbox, sub-post office, substation,
or mail chute or other facility 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 that 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.



60312.  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 shall be added thereto.




60313.  If any part of the deficiency for which a deficiency
determination is made is due to fraud or an intent to evade the tax,
a penalty of 25 percent of the amount of the determination shall be
added thereto.


60314.  All deficiency determinations, exclusive of penalty, shall
bear interest at the modified adjusted rate per month, or fraction
thereof, established pursuant to Section 6591.5, from the last day of
the calendar month following the reporting period for which the
amount or any portion thereof should have been returned until the
date of payment.



60315.  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 given to the person
within three years after the last day of the 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 later. In the case of a failure to make a return, the
notice of determination shall be mailed within eight years after the
date the return was due.



60316.  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.



60317.  If before the expiration of the time prescribed in Section
60315 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.