California Revenue and Taxation Code

§ 55062

RTC § 55062 Effective Jan 1, 2025Div. 2 · Part 30 · Ch. 3 · Art. 2

Statute text

Except in the case of fraud, intent to evade this part, authorized rules and regulations, or failure to make a return, every notice of a determination of an additional amount due shall be served within three years after the date when the amount should have been paid or the return was due, or within three years after the return was filed, whichever period expires later. In the case of failure to make a return, the notice of determination shall be served within eight years after the date the return was due.

Legislative history

Amended by Stats. 2024, Ch. 499, Sec. 112. (SB 1528) Effective January 1, 2025.