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2020 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW
CHAPTER 3 - Determinations
ARTICLE 2 - Deficiency Determinations
Section 45202.
Universal Citation:
CA Rev & Tax Code § 45202 (2020)
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45202.
Except in the case of fraud, intent to evade this part or rules and regulations adopted under 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.
(Amended by Stats. 1993, Ch. 1113, Sec. 22. Effective January 1, 1994.)
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