State Codes and Statutes

Statutes > California > Rtc > 8776-8783

REVENUE AND TAXATION CODE
SECTION 8776-8783



8776.  If the board is dissatisfied with the return filed, 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. When a business is discontinued a determination may be made at
any time thereafter, within the periods specified in Section 8782,
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.



8777.  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
last day of the calendar month following the reporting period for
which the amount of the tax, or any portion thereof, should have been
reported until the date of payment.



8778.  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.



8779.  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.



8780.  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.




8781.  The board shall give the user written notice of its
determination. The notice shall be placed in a sealed envelope, with
postage paid, addressed to the user at his 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 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.



8782.  Except in the case of fraud, intent to evade the tax, or
failure to make a return, every notice of a deficiency determination
shall be given within three years after the last day of the calendar
month following the period for which the return was due or within
three years after the return is filed, whichever period expires
later. If the user fails to make a return, the notice of
determination shall be mailed within eight years after the last day
of the month following the period for which the return was due.



8782.1.  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.



8783.  If before the expiration of the time prescribed in Section
8782 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.


State Codes and Statutes

Statutes > California > Rtc > 8776-8783

REVENUE AND TAXATION CODE
SECTION 8776-8783



8776.  If the board is dissatisfied with the return filed, 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. When a business is discontinued a determination may be made at
any time thereafter, within the periods specified in Section 8782,
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.



8777.  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
last day of the calendar month following the reporting period for
which the amount of the tax, or any portion thereof, should have been
reported until the date of payment.



8778.  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.



8779.  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.



8780.  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.




8781.  The board shall give the user written notice of its
determination. The notice shall be placed in a sealed envelope, with
postage paid, addressed to the user at his 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 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.



8782.  Except in the case of fraud, intent to evade the tax, or
failure to make a return, every notice of a deficiency determination
shall be given within three years after the last day of the calendar
month following the period for which the return was due or within
three years after the return is filed, whichever period expires
later. If the user fails to make a return, the notice of
determination shall be mailed within eight years after the last day
of the month following the period for which the return was due.



8782.1.  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.



8783.  If before the expiration of the time prescribed in Section
8782 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.



State Codes and Statutes

State Codes and Statutes

Statutes > California > Rtc > 8776-8783

REVENUE AND TAXATION CODE
SECTION 8776-8783



8776.  If the board is dissatisfied with the return filed, 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. When a business is discontinued a determination may be made at
any time thereafter, within the periods specified in Section 8782,
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.



8777.  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
last day of the calendar month following the reporting period for
which the amount of the tax, or any portion thereof, should have been
reported until the date of payment.



8778.  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.



8779.  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.



8780.  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.




8781.  The board shall give the user written notice of its
determination. The notice shall be placed in a sealed envelope, with
postage paid, addressed to the user at his 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 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.



8782.  Except in the case of fraud, intent to evade the tax, or
failure to make a return, every notice of a deficiency determination
shall be given within three years after the last day of the calendar
month following the period for which the return was due or within
three years after the return is filed, whichever period expires
later. If the user fails to make a return, the notice of
determination shall be mailed within eight years after the last day
of the month following the period for which the return was due.



8782.1.  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.



8783.  If before the expiration of the time prescribed in Section
8782 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.