§ 55062
91 words·~1 min read·
/ca/revenue-and-taxation-code/55062·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Except in the case of fraud, intent to evade this part, authorized rules and regulations, or failure to make a return, every notice of a determination of an additional amount due shall be served within three years after the date when the amount should have been paid or 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 served within eight years after the date the return was due.