California Statutes
§ 8782. — 8782. (Amended by Stats. 2024, Ch. 499, Sec. 23.)
California § 8782.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 3.PART 3. USE FUEL TAX
Ch. 4.CHAPTER 4. Determinations
Art. 2.ARTICLE 2. Deficiency Determinations
This text of California § 8782. (8782. (Amended by Stats. 2024, Ch. 499, Sec. 23.)) 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 § 8782. (2026).
Text
Except in the case of fraud, intent to evade the tax, 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 period for which the return was due or within three years after the return is filed, whichever period expires later. If the user fails to make a return, the notice of determination shall be served within eight years after the last day of the month following the period for which the return was due.
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Legislative History
Amended by Stats. 2024, Ch. 499, Sec. 23. (SB 1528) Effective January 1, 2025.
Nearby Sections
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Bluebook (online)
California § 8782., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/8782..