Section 40077 Of Article 3. Deficiency Determinations From California Revenue And Taxation Code >> Division 2. >> Part 19. >> Chapter 4. >> Article 3.
40077
. 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 mailed 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 mailed within eight years after the
last day of the calendar month following the quarterly period for
which the amount is proposed to be determined.