50113. (a) If the board is dissatisfied with the report filed or
the amount of fee paid to the board under this part by any fee payer,
or if no report 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 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 regulations adopted pursuant to this
part, 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 the fee payer's 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 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, the board may serve notice personally by
delivering to the person to be served, and service shall be deemed
complete at the time of delivery. The board may make personal service
to a corporation by delivering a notice to any person designated in
the Code of Civil Procedure to be served for the corporation with a
summons and complaint in a civil action.
50113.1. Except in the case of fraud, intent to evade this part, or
rules and regulations adopted pursuant to 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.
50113.2. If, before the expiration of the time prescribed in
Section 50113.1 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.
50113. (a) If the board is dissatisfied with the report filed or
the amount of fee paid to the board under this part by any fee payer,
or if no report 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 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 regulations adopted pursuant to this
part, 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 the fee payer's 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 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, the board may serve notice personally by
delivering to the person to be served, and service shall be deemed
complete at the time of delivery. The board may make personal service
to a corporation by delivering a notice to any person designated in
the Code of Civil Procedure to be served for the corporation with a
summons and complaint in a civil action.
50113.1. Except in the case of fraud, intent to evade this part, or
rules and regulations adopted pursuant to 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.
50113.2. If, before the expiration of the time prescribed in
Section 50113.1 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.
50113. (a) If the board is dissatisfied with the report filed or
the amount of fee paid to the board under this part by any fee payer,
or if no report 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 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 regulations adopted pursuant to this
part, 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 the fee payer's 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 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, the board may serve notice personally by
delivering to the person to be served, and service shall be deemed
complete at the time of delivery. The board may make personal service
to a corporation by delivering a notice to any person designated in
the Code of Civil Procedure to be served for the corporation with a
summons and complaint in a civil action.
50113.1. Except in the case of fraud, intent to evade this part, or
rules and regulations adopted pursuant to 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.
50113.2. If, before the expiration of the time prescribed in
Section 50113.1 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.
