Laws, Regulations and Annotations

Search

BTLG Table of Contents > Oil Spill Response, Prevention, and Administration Fees Law > Chapter 3 > Section 46203

Oil Spill Response, Prevention, and Administration Fees Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 24. Oil Spill Response, Prevention, and Administration Fees

Chapter 3. Determinations

Article 2. Deficiency Determinations

Section 46203

---

46203. Limitations; deficiency determinations. Except in the case of fraud, intent to evade this part or regulations adopted pursuant thereto, or failure to make a return, every notice of deficiency determination shall be given within three years after the 25th day of the month following the period for which 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 mailed within eight years after the date the return was due.