California Statutes
§ 30207. — 30207. (Amended by Stats. 2024, Ch. 499, Sec. 35.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 13. PART 13. CIGARETTE TAX·Ch. 4. CHAPTER 4. Determinations·Art. 2. ARTICLE 2. Deficiency Determinations
Except in the case of fraud, intent to evade the tax, or failure to make a report or return, every notice of a deficiency determination shall be served within three years after the 25th day of the month following the month for which the amount should 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.
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California § 30207. (30207. (Amended by Stats. 2024, Ch. 499, Sec. 35.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2024, Ch. 499, Sec. 35. (SB 1528) Effective January 1, 2025.