§ 7670 If the board is not satisfied with the return made by any supplier, …
§ 7671 The board shall give the supplier written notice of its …
§ 7672 If any part of the deficiency for which a deficiency determination is …
§ 7673 If any part of the deficiency for which a deficiency determination is …
§ 7674 All deficiency determinations, exclusive of penalty, shall bear …
§ 7675 Except in the case of fraud, intent to evade this part or authorized …
§ 7675.1 In the case of a deficiency arising under this part during the …
§ 7676 If, before the expiration of the time prescribed in Section 7675 for …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 2 > Chapter 5 > Article 4 - 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.
  • County: includes "city and county. See California Public Resources Code 14
  • Decedent: A deceased person.
  • Fiduciary: A trustee, executor, or administrator.
  • Fraud: Intentional deception resulting in injury to another.
  • Hazardous fire area: means any area which is designated as a hazardous fire area by the board or the director pursuant to Section 4252 or 4253. See California Public Resources Code 4251
  • 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.