California Statutes
§ 46203. — 46203. (Amended by Stats. 2024, Ch. 499, Sec. 97.)
California § 46203.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 24.PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES
Ch. 3.CHAPTER 3. Determinations
Art. 2.ARTICLE 2. Deficiency Determinations
This text of California § 46203. (46203. (Amended by Stats. 2024, Ch. 499, Sec. 97.)) 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 § 46203. (2026).
Text
Except in the case of fraud, intent to evade this part or regulations adopted pursuant thereto, or failure to make a return, every notice of deficiency determination shall be served within three years after the 25th day of the month following the period for which the return was due or within three years after the return was filed, whichever period expires later. In the case of failure to make a return, the notice of determination shall be served within eight years after the date the return was due.
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Legislative History
Amended by Stats. 2024, Ch. 499, Sec. 97. (SB 1528) Effective January 1, 2025.
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Bluebook (online)
California § 46203., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/46203..