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BTLG Table of Contents > Cigarette and Tobacco Products Tax Law > Chapter 4 > Section 30207

Cigarette and Tobacco Products Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 4. Determinations

Article 2. Deficiency Determinations

Section 30207

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30207. Statute of limitation. Except in the case of fraud, intent to evade the tax, or failure to make a report or return, every notice of a deficiency determination shall be served within three years after the 25th day of the month following the month for which the amount should have been paid or the report or return was due, or within three years after the report or return was filed, whichever period expires later. In the case of failure to make a report or return, the notice of determination shall be served within eight years after the date the report or return was due.

History—Stats. 1968, p. 1102, in effect November 13, 1968, substituted "25th day … for which" for "date when". Stats. 1993, Ch. 1113, in effect January 1, 1994, added "or return" following "report"; and substituted "paid or the report … return was due" for "reported" at the end of the section. Stats. 2024, Ch. 499 (SB 1528), in effect January 1, 2025, substituted "served" for "given" after "shall be" in the first sentence and "served" for "mailed" after "shall be" in the second sentence.