2005 California Revenue and Taxation Code Sections 30173-30175 Article 3. Determinations

30173.  If a distributor fails to make payment for stamps or meter
register settings when payment is due, the board may compute and
determine from any available records and information the amount
required to be paid, including interest and penalties.  One or more
determinations may be made of the amount due for one or for more than
one purchase.  In making a determination the board may offset
overpayments with respect to purchases of stamps or meter register
settings against underpayments for purchases and interest and
penalties on the underpayments.  The board shall give the distributor
written notice of its determination in the manner provided by
Section 30206.  Except in the case of fraud, every notice of a
determination made under this article shall be given within three
years of the due date for payment of the purchase of stamps or a
meter register setting.
30174.  If the amount specified in the determination made under this
article is not paid within 10 days after service of the notice upon
the distributor, the determination becomes final unless a petition
for redetermination is filed with the board within the 10-day period.
  The determination is due and payable when it becomes final and the
amounts determined, exclusive of interest and penalties, shall bear
interest at the rate prescribed by Section 30171.
30175.  The distributor against whom a determination is made under
this article may petition for the redetermination thereof pursuant to
Article 5 (commencing with Section 30241) of Chapter 4.  He or she
shall, however, file the petition for redetermination within the time
prescribed by Section 30174 and shall, at the time of filing the
petition, deposit with the board such security as it may deem
necessary to insure compliance with this part.  The security may be
sold in the same manner as prescribed by Section 30243.