California Statutes
§ 40077. — 40077. (Amended by Stats. 2024, Ch. 499, Sec. 66.)
California § 40077.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 19.PART 19. ENERGY RESOURCES SURCHARGE LAW
Ch. 4.CHAPTER 4. Determination of Surcharge
Art. 3.ARTICLE 3. Deficiency Determinations
This text of California § 40077. (40077. (Amended by Stats. 2024, Ch. 499, Sec. 66.)) 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 § 40077. (2026).
Text
Except in the case of fraud, intent to evade this part or authorized rules and regulations, or failure to make a return every notice of a deficiency determination shall be served within three years after the last day of the calendar month following the quarterly period for which the amount is proposed to be determined or within three years after the return is filed, whichever period expires the later. In the case of failure to make a return, every notice of determination shall be served within eight years after the last day of the calendar month following the quarterly period for which the amount is proposed to be determined.
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Legislative History
Amended by Stats. 2024, Ch. 499, Sec. 66. (SB 1528) Effective January 1, 2025.
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Bluebook (online)
California § 40077., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/40077..