Article 3 - DEFICIENCY DETERMINATIONS
- Section 41070 - Deficiency determination
- Section 41071 - Interest
- Section 41072 - Offset
- Section 41073 - Penalty for negligence or intentional disregard
- Section 41074 - Penalty for fraud or intent to evade
- Section 41075 - Notice of determination
- Section 41076 - Mailing of notice of deficiency determination
- Section 41077 - Mailing of notice of deficiency determination in case of deficiency arising during decedent's lifetime
- Section 41078 - Consent to mailing of notice after prescribed time