California Statutes
§ 12432. — 12432. (Amended by Stats. 1969, Ch. 736.)
California § 12432.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 7.PART 7. INSURANCE TAXATION
Ch. 4.CHAPTER 4. Assessment and Effect of Tax
Art. 3.ARTICLE 3. Deficiency Assessments
This text of California § 12432. (12432. (Amended by Stats. 1969, Ch. 736.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 12432. (2026).
Text
Except for a notice given pursuant to Section 12430 or 12431, or in the case of fraud or the failure to file a return, every notice of a deficiency assessment shall be given within four years after April 1st of the year following the year for which the amount of tax is assessed or within four years after the return is filed, whichever period expires the later. In the case of failure to file a return the notice shall be given within eight years after April 1st of the year following the year for which the amount of tax is assessed.
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Legislative History
Amended by Stats. 1969, Ch. 736.
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Bluebook (online)
California § 12432., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/12432..