30201. If the board is dissatisfied with the report or return filed
by any person, it may compute and determine the amount to be paid
upon the basis of any information available to it. One or more
deficiency determinations may be made of the amount of tax due for
one or for more than one month.
30202. 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
date the amount of the tax, or any portion thereof, should have been
reported until the date of payment.
30203. In making a determination the board may offset overpayments
for a month or months against underpayments for another month or
months and against the interest and penalties on the underpayments.
30204. If any part of the deficiency for which a deficiency
determination is made is due to negligence or intentional disregard
of this part or the rules and regulations adopted under this part, a
penalty of 10 percent of the amount of the determination shall be
added thereto.
30205. 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 the rules and regulations adopted under this part, a penalty of
25 percent of the amount of the determination shall be added thereto.
30206. 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 his address as it appears in
the records of the board. The giving of notice shall be deemed
complete at the time of deposit of the notice in the United States
Post Office, or a mailbox, sub-post 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 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.
30207. Except in the case of fraud, intent to evade the tax, or
failure to make a report or return, every notice of a deficiency
determination shall be given within three years after the 25th day of
the month following the month for which the amount should have been
paid or the report or return was due, or within three years after the
report or return was filed, whichever period expires later. In the
case of failure to make a report or return, the notice of
determination shall be mailed within eight years after the date the
report or return was due.
30207.1. 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.
30208. If before the expiration of the time prescribed in Section
30207 for the mailing of a notice of deficiency determination the
taxpayer has consented in writing to the mailing of the notice after
such 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.
30201. If the board is dissatisfied with the report or return filed
by any person, it may compute and determine the amount to be paid
upon the basis of any information available to it. One or more
deficiency determinations may be made of the amount of tax due for
one or for more than one month.
30202. 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
date the amount of the tax, or any portion thereof, should have been
reported until the date of payment.
30203. In making a determination the board may offset overpayments
for a month or months against underpayments for another month or
months and against the interest and penalties on the underpayments.
30204. If any part of the deficiency for which a deficiency
determination is made is due to negligence or intentional disregard
of this part or the rules and regulations adopted under this part, a
penalty of 10 percent of the amount of the determination shall be
added thereto.
30205. 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 the rules and regulations adopted under this part, a penalty of
25 percent of the amount of the determination shall be added thereto.
30206. 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 his address as it appears in
the records of the board. The giving of notice shall be deemed
complete at the time of deposit of the notice in the United States
Post Office, or a mailbox, sub-post 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 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.
30207. Except in the case of fraud, intent to evade the tax, or
failure to make a report or return, every notice of a deficiency
determination shall be given within three years after the 25th day of
the month following the month for which the amount should have been
paid or the report or return was due, or within three years after the
report or return was filed, whichever period expires later. In the
case of failure to make a report or return, the notice of
determination shall be mailed within eight years after the date the
report or return was due.
30207.1. 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.
30208. If before the expiration of the time prescribed in Section
30207 for the mailing of a notice of deficiency determination the
taxpayer has consented in writing to the mailing of the notice after
such 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.
30201. If the board is dissatisfied with the report or return filed
by any person, it may compute and determine the amount to be paid
upon the basis of any information available to it. One or more
deficiency determinations may be made of the amount of tax due for
one or for more than one month.
30202. 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
date the amount of the tax, or any portion thereof, should have been
reported until the date of payment.
30203. In making a determination the board may offset overpayments
for a month or months against underpayments for another month or
months and against the interest and penalties on the underpayments.
30204. If any part of the deficiency for which a deficiency
determination is made is due to negligence or intentional disregard
of this part or the rules and regulations adopted under this part, a
penalty of 10 percent of the amount of the determination shall be
added thereto.
30205. 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 the rules and regulations adopted under this part, a penalty of
25 percent of the amount of the determination shall be added thereto.
30206. 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 his address as it appears in
the records of the board. The giving of notice shall be deemed
complete at the time of deposit of the notice in the United States
Post Office, or a mailbox, sub-post 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 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.
30207. Except in the case of fraud, intent to evade the tax, or
failure to make a report or return, every notice of a deficiency
determination shall be given within three years after the 25th day of
the month following the month for which the amount should have been
paid or the report or return was due, or within three years after the
report or return was filed, whichever period expires later. In the
case of failure to make a report or return, the notice of
determination shall be mailed within eight years after the date the
report or return was due.
30207.1. 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.
30208. If before the expiration of the time prescribed in Section
30207 for the mailing of a notice of deficiency determination the
taxpayer has consented in writing to the mailing of the notice after
such 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.
