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.
Cal. Rev. & Tax. Code § 12432
Deficiency Assessments
Applied in 1 court decision — leading case 99 Cal. App. 3d 410 - Western & Southern Life Insurance v. State Board of Equalization (1979)
Most recently applied in 99 Cal. App. 3d 410 - Western & Southern Life Insurance v. State Board of Equalization (November 1979)
Amended by Stats. 1969, Ch. 736.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.