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BTLG Table of Contents > Underground Storage Tank Maintenance Fee Law > Chapter 3 > Section 50113.1

Underground Storage Tank Maintenance Fee Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 26. Underground Storage Tank Maintenance Fee Law

Chapter 3. Determinations

Article 2. Deficiency Determinations

Section 50113.1

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50113.1. Limitations; deficiency determinations. Except in the case of fraud, intent to evade this part, or rules and regulations adopted pursuant to this part, or failure to make a report or return, every notice of a determination of an additional amount due shall be served 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 served within eight years after the date the report or return was due.

History—Stats. 1993, Ch. 1113, in effect January 1, 1993, added "or return" after "a report" in the first and second sentences; added "or the report … expires later" after "been paid"; substituted "report or return" for "fee" after "amount of the".