§ 8776 If the board is dissatisfied with the return filed, it may compute …
§ 8777 The amount of the determination, exclusive of penalties, shall bear …
§ 8778 In making a determination the board may offset overpayments for a …
§ 8779 If any part of the deficiency for which a deficiency determination is …
§ 8780 If any part of the deficiency for which a deficiency determination is …
§ 8781 The board shall give the user written notice of its determination. …
§ 8782 Except in the case of fraud, intent to evade the tax, or failure to …
§ 8782.1 In the case of a deficiency arising under this part during the …
§ 8783 If before the expiration of the time prescribed in Section 8782 for …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 3 > Chapter 4 > 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.
  • Decedent: A deceased person.
  • Fiduciary: A trustee, executor, or administrator.
  • Fraud: Intentional deception resulting in injury to another.
  • 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.