Section 60315 Of Article 3. Deficiency Determinations From California Revenue And Taxation Code >> Division 2. >> Part 31. >> Chapter 6. >> Article 3.
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. 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 given to the person
within three years after the last day of the calendar month following
the reporting period for which the amount is proposed to be
determined or within three years after the return is filed, whichever
period expires later. In the case of a failure to make a return, the
notice of determination shall be mailed within eight years after the
date the return was due.