§ 30201 If the board is dissatisfied with the report or return filed by any …
§ 30202 The amount of the determination, exclusive of penalties, shall bear …
§ 30203 In making a determination the board may offset overpayments for a …
§ 30204 If any part of the deficiency for which a deficiency determination is …
§ 30205 If any part of the deficiency for which a deficiency determination is …
§ 30206 The board shall give the person written notice of its determination. …
§ 30207 Except in the case of fraud, intent to evade the tax, or failure to …
§ 30207.1 In the case of a deficiency arising under this part during the …
§ 30208 If before the expiration of the time prescribed in Section 30207 for …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 13 > Chapter 4 > Article 2 - Deficiency Determinations

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • County: includes "city and county. See California Public Resources Code 14
  • Decedent: A deceased person.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiduciary: A trustee, executor, or administrator.
  • Fraud: Intentional deception resulting in injury to another.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
  • public prosecutor: means a district attorney, a city attorney, a county counsel, or any other city or county prosecutor. See California Public Resources Code 3236
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute: A law passed by a legislature.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.