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Business Taxes Law Guide—Revision 2024
Use Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 3. Use Fuel Tax
Chapter 4. Determinations.
Article 2. Deficiency Determinations
Section 8782
8782. Time within which notice must be given. Except in the case of fraud, intent to evade the tax, or failure to make a return, every notice of a deficiency determination shall be given within three years after the last day of the calendar month following the period for which the return was due or within three years after the return is filed, whichever period expires later. If the user fails to make a return, the notice of determination shall be mailed within eight years after the last day of the month following the period for which the return was due.
History—Stats. 1953, p. 3598, in effect September 9, 1953, added alternative of three years after the report is filed, if later, Stats. 1957, p. 3771, in effect September 11, 1957, added second sentence. Stats. 1963, p. 1437, in effect September 20, 1963, substituted "return" for "report" in both sentences. Stats. 1969, p. 894, in effect November 10, 1969, substituted "the last day of the month following the month for which the return was due" for "the date when the amount should have been reported" and "the date the return was due". Stats. 1978, Ch. 827, effective January 1, 1979, in the first and second sentences substituted "period" for "month" following "day of the". Stats. 1979, Ch. 260, effective July 17, 1979, in the first and second sentences, substituted "month" for "period" following "day of the" and substituted "period" for "month" following "following the". Stats. 1983, Ch. 1102, in effect September 27, 1983, operative November 1, 1983, substituted "25th" for "last" before "day" in the first sentence. Stats. 1995, Ch. 555, in effect January 1, 1996, substituted "last day of the calendar" for "25th day of the" after "years after the" and deleted "the" after "whichever period expires" in the first sentence.