California § 12432 - Except for a notice given pursuant to Section 12430 or 12431, or in the case of f
Full text of California Public Contract Code - PCC § 12432 — Except for a notice given pursuant to Section 12430 or 12431, or in the case of f, with citation guidance and answers to common questions.
§ 12432. Except for a notice given pursuant to Section 12430 or 12431, or in the case of f
Except for a notice given pursuant to Section 12430 or 12431, or in the case of fraud or the failure to file a return, every notice of a deficiency assessment shall be given within four years after April 1st of the year following the year for which the amount of tax is assessed or within four years after the return is filed, whichever period expires the later. In the case of failure to file a return the notice shall be given within eight years after April 1st of the year following the year for which the amount of tax is assessed.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 12432
What does Public Contract Code - PCC § 12432 cover?
Section 12432 ("Except for a notice given pursuant to Section 12430 or 12431, or in the case of f") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 12432?
A common citation format is "Public Contract Code - PCC § 12432" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 12432 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.