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Business Taxes Law Guide—Revision 2024

Fee Collection Procedures Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 30. Fee Collection Procedures Law
Chapter 3. Determinations
Article 2. Deficiency Determinations

Section 55062


55062. Limitations; deficiency determinations. 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.

History—Ch. 1113, Stats. 1993, in effect January 1, 1994, added "or the return … expires later" after "have been paid" in the first sentence. Stats. 2024, Ch. 499 (SB 1528), in effect January 1, 2025, substituted "served" for "given" after "shall be" in the first sentence; substituted "served" for "mailed" after "shall be" in the second sentence.