California § 38417 - Except in the case of fraud, intent to evade this part or authorized rules and re
Full text of California Public Contract Code - PCC § 38417 — Except in the case of fraud, intent to evade this part or authorized rules and re, with citation guidance and answers to common questions.
§ 38417. Except in the case of fraud, intent to evade this part or authorized rules and re
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 determination shall be served within three years after the last day of the calendar month following the quarterly period for which the amount is proposed to be determined or within three years after the return is filed, whichever period expires the later. In the case of failure to make a return, every notice of determination shall be served within eight years after the last day of the calendar month following the quarterly period for which the amount is proposed to be determined.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 38417
What does Public Contract Code - PCC § 38417 cover?
Section 38417 ("Except in the case of fraud, intent to evade this part or authorized rules and re") 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 § 38417?
A common citation format is "Public Contract Code - PCC § 38417" (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 § 38417 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.