§ 50113 (a) If the board is dissatisfied with the report filed or the …
§ 50113.1 Except in the case of fraud, intent to evade this part, or rules and …
§ 50113.2 If, before the expiration of the time prescribed in Section 50113.1 …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 26 > Chapter 3 > Article 2 - Deficiency Determinations

  • 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.
  • 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.
  • Director: means the Director of the Department of Parks and Recreation. See California Public Resources Code 5096.605
  • Fraud: Intentional deception resulting in injury to another.
  • Fund: means the California Clean Water, Clean Air, Safe Neighborhood Parks, and Coastal Protection Fund created pursuant to Section 5096. See California Public Resources Code 5096.605
  • 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
  • Summons: Another word for subpoena used by the criminal justice system.