REVENUE,TAXATION,CODE,DIVISION 2,TAXES,HEADING,TIMBER,YIELD,TAX,CHAPTER,DETERMINATIONS,ARTICLE,DEFICIENCY,BOARD,THE RETURN,RETURNS,AMOUNT,PAID,THE STATE,PERSON,COMPUTE,DETERMINE,BASIS,THE FACTS,INFORMATION,POSSESSION,PERIOD,EXCLUSIVE,SHALL,BEAR,INTEREST,ANNUAL,RATE,SECTION,THE LAST DAY,THE MONTH,THE QUARTERLY,SHOULD,DATE,PAYMENT,EFFECTIVE,JANUARY 1,OFFSET,PERIODS,ANOTHER PERIOD,MANNER,FORTH,NEGLIGENCE,INTENTIONAL,AUTHORIZED,RULES,REGULATIONS,PENALTY,OF 10,PERCENT,FRAUD,INTENT,GIVE,WRITTEN,NOTICE,SEALED,ENVELOPE,POSTAGE PAID,HIS OR HER,ADDRESS,AS IT,APPEARS,THE RECORDS,COMPLETE,DEPOSIT,THE UNITED STATES POST OFFICE,MAILBOX,OFFICE,MAIL CHUTE,FACILITY,THE UNITED STATES,POSTAL,SERVICE,FOR ANY,REASON,LIEU,MAILING,DELIVERY,PERSONAL,CORPORATION,DESIGNATED,THE CODE,CIVIL,PROCEDURE,THE CORPORATION,SUMMONS,COMPLAINT,ACTION,EXCEPT,THE CASE,FAILURE,RETURN,THE CALENDAR,MONTH,TO BE DETERMINED,FILED,WHICHEVER,EIGHT,LIFETIME,DECEDENT,FOUR MONTHS,REQUEST,FIDUCIARY,ESTATE,TRUST,ANY OTHER PERSON,EXPIRATION,THE TAXPAYER,WRITING,PRIOR,PREVIOUSLY,