Section 30173 Of Article 3. Determinations From California Revenue And Taxation Code >> Division 2. >> Part 13. >> Chapter 3.5. >> Article 3.
30173
. If a distributor fails to make payment for stamps or meter
register settings when payment is due, the board may compute and
determine from any available records and information the amount
required to be paid, including interest and penalties. One or more
determinations may be made of the amount due for one or for more than
one purchase. In making a determination the board may offset
overpayments with respect to purchases of stamps or meter register
settings against underpayments for purchases and interest and
penalties on the underpayments. The board shall give the distributor
written notice of its determination in the manner provided by Section
30206. Except in the case of fraud, every notice of a determination
made under this article shall be given within three years of the due
date for payment of the purchase of stamps or a meter register
setting.