State Codes and Statutes

Statutes > California > Rtc > 45201-45203

REVENUE AND TAXATION CODE
SECTION 45201-45203



45201.  (a) If the board is dissatisfied with the report or return
filed or the amount of fee paid to the state by any fee payer, or if
no report or return has been filed or no payment or payments of the
fees have been made to the state by a fee payer, the board may
compute and determine the amount to be paid, based upon any
information available to it. One or more additional determinations
may be made of the amount of fee due for one, or for more than one,
period. 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. 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) 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 by the board pursuant to this part, a penalty of 10 percent
of the amount of that determination shall be added, plus interest as
provided in subdivision (a).
   (c) 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 authorized regulations, a penalty of
25 percent of the amount of the determination shall be added, plus
interest as provided in subdivision (a).
   (d) The board shall give to the fee payer written notice of its
determination. The notice shall be placed in a sealed envelope, with
postage paid, addressed to the fee payer at his or her address as it
appears in the records of the board. The giving of the 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,
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.



45202.  Except in the case of fraud, intent to evade this part or
rules and regulations adopted under this part, or failure to make a
report or return, every notice of a determination of an additional
amount due shall be given within three years after the date when the
amount was required to 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.



45203.  If, before the expiration of the time prescribed in Section
45202 for the mailing of a notice of deficiency determination, the
fee payer 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 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 > 45201-45203

REVENUE AND TAXATION CODE
SECTION 45201-45203



45201.  (a) If the board is dissatisfied with the report or return
filed or the amount of fee paid to the state by any fee payer, or if
no report or return has been filed or no payment or payments of the
fees have been made to the state by a fee payer, the board may
compute and determine the amount to be paid, based upon any
information available to it. One or more additional determinations
may be made of the amount of fee due for one, or for more than one,
period. 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. 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) 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 by the board pursuant to this part, a penalty of 10 percent
of the amount of that determination shall be added, plus interest as
provided in subdivision (a).
   (c) 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 authorized regulations, a penalty of
25 percent of the amount of the determination shall be added, plus
interest as provided in subdivision (a).
   (d) The board shall give to the fee payer written notice of its
determination. The notice shall be placed in a sealed envelope, with
postage paid, addressed to the fee payer at his or her address as it
appears in the records of the board. The giving of the 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,
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.



45202.  Except in the case of fraud, intent to evade this part or
rules and regulations adopted under this part, or failure to make a
report or return, every notice of a determination of an additional
amount due shall be given within three years after the date when the
amount was required to 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.



45203.  If, before the expiration of the time prescribed in Section
45202 for the mailing of a notice of deficiency determination, the
fee payer 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 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 > 45201-45203

REVENUE AND TAXATION CODE
SECTION 45201-45203



45201.  (a) If the board is dissatisfied with the report or return
filed or the amount of fee paid to the state by any fee payer, or if
no report or return has been filed or no payment or payments of the
fees have been made to the state by a fee payer, the board may
compute and determine the amount to be paid, based upon any
information available to it. One or more additional determinations
may be made of the amount of fee due for one, or for more than one,
period. 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. 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) 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 by the board pursuant to this part, a penalty of 10 percent
of the amount of that determination shall be added, plus interest as
provided in subdivision (a).
   (c) 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 authorized regulations, a penalty of
25 percent of the amount of the determination shall be added, plus
interest as provided in subdivision (a).
   (d) The board shall give to the fee payer written notice of its
determination. The notice shall be placed in a sealed envelope, with
postage paid, addressed to the fee payer at his or her address as it
appears in the records of the board. The giving of the 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,
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.



45202.  Except in the case of fraud, intent to evade this part or
rules and regulations adopted under this part, or failure to make a
report or return, every notice of a determination of an additional
amount due shall be given within three years after the date when the
amount was required to 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.



45203.  If, before the expiration of the time prescribed in Section
45202 for the mailing of a notice of deficiency determination, the
fee payer 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 agreed upon may be
extended by subsequent agreements in writing made before the
expiration of the period previously agreed upon.