Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Hazardous Substances Tax Law
CHAPTER 3. DETERMINATIONS
Article 2. Deficiency Determinations
43201. Deficiency determination; notice of determination. (a) If the board is dissatisfied with the return or report filed or the amount of tax paid to the state by any taxpayer, or if no return or report has been filed or no payment or payments of the taxes have been made to the state by a taxpayer, the board may compute and determine the amount to be paid, based upon any information available to it. In addition, where the board is authorized to collect a tax for another state agency, the board may issue a notice of determination or similar billing document for collection of the tax. One or more additional determinations may be made of the amount of tax due for one, or for more than one, period. The amount of tax so determined shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date the amount of the tax, or any portion thereof, became due and payable until the date of payment. In making a determination, the board may offset overpayments for a period or periods against underpayments for another period or periods and against the interest and penalties on the underpayments.
(b) If any part of the deficiency for which a determination of an additional amount due is found to have been occasioned by negligence or intentional disregard of this part or authorized regulations, a penalty of 10 percent of the amount of the determination shall be added, plus interest as provided above.
(c) If any part of the deficiency for which a determination of an additional amount due is found to be occasioned by fraud or an intent to evade this part or authorized regulations, a penalty of 25 percent of the amount of the determination shall be added, plus interest as provided in subdivision (a).
(d) The board shall give to the taxpayer written notice of its determination. The notice shall be placed in a sealed envelope, with postage paid, addressed to the taxpayer at his or her address as it appears in the records of the board. The giving of notice shall be deemed complete at the time of the deposit of the notice in a United States Post Office, or a mailbox, sub-post office, substation or mail chute, or other facility regularly maintained or provided by the United States Postal Service without extension of time for any reason. In lieu of mailing, a notice may be served personally by delivering to the person to be served, and service shall be deemed complete at the time of delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint in a civil action.
History.—Stats. 1982, Ch. 5, First Extra Session, in effect May 27, 1982, substituted "adjusted … 19269" for "rate … thereof" before "from" in the third sentence. Stats. 1982, Ch. 496, in effect July 12, 1982, added "(a)" before "If" in, substituted "report" for "returns" before "filed" in, added "or if … a taxpayer" after "any taxpayer" in, and substituted "the board" for "it" before "may" in, the first sentence of, substituted "rate … thereof" for "adjusted … 19269" before "from" in, and "became due and payable" for "should have been reported" before "until" in, the second sentence of, new subdivision (a); added "(b) before the fourth sentence; substituted "regulations" for "rules" after "authorized" in new subdivision (b); added "(c)" before the fifth sentence; substituted "regulations" for "rules" after "authorized" and "in subdivision (a)" for "above" after "provided" in new subdivision (c); added "(d)" before the sixth sentence; and, substituted "a" for "the" board "United" in the third sentence of new subdivision (d). Stats. 1982, Ch. 1589, in effect January 1983, substituted "adjusted … 19269" for "rate … thereof" in the third sentence of subdivision (a). Stats. 1984, Ch. 1020, operative July 1, 1985, added "modified" before "adjusted", deleted "annual" before "rate", added "per month or fraction thereof" before "established", and substituted "Section 6591.5" for "Section 19269". Stats. 2004, Ch. 527 (SB 1881), in effect January 1, 2005, added second sentence providing "In addition, where … of the tax" to subdivision (a), deleted "is made" after "additional amount due" in subdivisions (b) and (c).