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419 chapters · 7,339 sections in this title.
Rev. & Tax. Code § 6487 Section 6487
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(a) For taxpayers filing returns, other than a return filed pursuant to Section 6452.1, on other than an annual basis, except in the case of fraud, intent to evade this part or authorized rules and regulations, or failure to make a return, every notice of a deficiency determinati…
Rev. & Tax. Code § 6487.05 Section 6487.05
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(a) Notwithstanding Section 6487, the period during which a deficiency determination may be served to a qualifying retailer is limited to three years after the last day of the calendar month following the quarterly period for which the amount is proposed to be determined. For pur…
Rev. & Tax. Code § 6487.06 Section 6487.06
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(a) Notwithstanding Section 6487, the period during which a deficiency determination may be served to a qualifying purchaser is limited to three years after the last day of the calendar month following the quarterly period for which the amount is proposed to be determined. (b) Fo…
Rev. & Tax. Code § 6487.07 Section 6487.07
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(a) Notwithstanding Section 6487, a deficiency determination may be issued to a qualifying retailer only for those liabilities arising under this part for sales made on and after April 1, 2016. (b) For purposes of this section, a “qualifying retailer” is a retailer that meets all…
