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Business Taxes Law Guide—Revision 2024
Timber Yield Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 18.5. Timber Yield Tax
Chapter 5. Determinations
Article 2. Deficiency Determinations
Section 38417
38417. Limitations; deficiency determinations. 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 served within three years after the last day of the calendar month following the quarterly period for which the amount is proposed to be determined or within three years after the return is filed, whichever period expires the later. In the case of failure to make a return, every notice of determination shall be served within eight years after the last day of the calendar month following the quarterly period for which the amount is proposed to be determined.
History—Added by Stats. 1976, Ch. 176, in effect January 1, 1977. Stats. 2024, Ch. 499 (SB 1528), in effect January 1, 2025, substituted "served" for "mailed" throughout.