California Revenue and Taxation Code

§ 60315

RTC § 60315 Effective Jan 1, 2025Div. 2 · Part 31 · Ch. 6 · Art. 3

Statute text

Except in the case of fraud, intent to evade this part or authorized rules and regulations, or failure to make a return, every notice of a deficiency determination shall be served to the person within three years after the last day of the calendar month following the reporting period for which the amount is proposed to be determined or within three years after the return is filed, whichever period expires later. In the case of a 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. 120. (SB 1528) Effective January 1, 2025.