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BTLG Table of Contents > Alcoholic Beverage Tax Law > Chapter 6 > Section 32272

Alcoholic Beverage Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax
Chapter 6. Determinations

Article 2. Deficiency Determinations

Section 32272

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32272. Limitation period. Except in the case of a fraud, intent to evade this part or authorized rules and regulations, or failure to make a return, every notice of a determination of an additional amount due shall be served within three years after the date when the amount should have been paid or the return was due, or within three years after the return was filed, whichever period expires later. In the case of failure to make a return, the notice of determination shall be served within eight years after the date the return was due.

History—Stats. 1957, p. 2024, in effect September 11, 1957, substituted "fraud, intent to evade this part or authorized rules and regulations, or failure" for "fraudulent return or neglect or refusal" in first sentence and added second sentence. Stats. 1993, Ch. 1113, in effect January 1, 1994, substituted "paid or the … expires later" for "returned" in the first sentence. Stats. 2024, Ch. 499 (SB 1528), in effect January 1, 2025, substituted "served" for "given" after "shall be" in the first sentence and substituted "mailed" for "served" after "shall be" in the second sentence.