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§ 26000.61025. Collection of Penalty.

18 CA ADC § 26000.61025Barclays Official California Code of Regulations

Barclays California Code of Regulations
Title 18. Public Revenues
Division 3. Franchise Tax Board
Chapter 4. Individual Shared Responsibility Penalty
18 CCR § 26000.61025
§ 26000.61025. Collection of Penalty.
(a) Except in the case of a false or fraudulent return and except as otherwise expressly provided in Part 10.2, no penalty shall be assessed or collected with respect to the year for which the return was filed unless the notice of tax return change or statement of tax due is mailed within four years after the return was filed.

Credits

Note: Authority cited: Section 61030, Revenue and Taxation Code. Reference: Section 61025, Revenue and Taxation Code.
History
1. New section filed 12-17-2020; operative 12-17-2020. Submitted to OAL for filing and printing only pursuant to Revenue and Taxation Code section 61030(c) (Register 2020, No. 51).
This database is current through 3/15/24 Register 2024, No. 11.
Cal. Admin. Code tit. 18, § 26000.61025, 18 CA ADC § 26000.61025
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