Rev. & Tax. Code, § 38417 · Article 2. Deficiency Determinations
Rev. & Tax. Code, § 38417
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Amended by Stats. 2024, Ch. 499, Sec. 56. (SB 1528) Effective January 1, 2025.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=38417.
- Text hash
- sha256 7cc7c91756d854d8fdec62639b8baebe81248f38d8978cfa47d145730a1cb55b
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Cited by 2 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 38417. Each shows the citation as that text prints it.
Revenue and Taxation Code
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