What is the statute of limitations for a deficiency assessment?
California, United States of America
The following excerpt is from International Engine Parts, Inc. v. Feddersen & Co., 38 Cal.Rptr.2d 150, 888 P.2d 1279, 9 Cal.4th 606 (Cal. 1995):
I concur in the reasoning only under compulsion of Laird v. Blacker (1992) 2 Cal.4th 606, 7 Cal.Rptr.2d 550, 828 P.2d 691, on which the majority rely in concluding that the statute of limitations began running on the date of the deficiency assessment against plaintiff.
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Is a later, more specific statute controlling over an earlier statute, even though the later statute would by its terms cover the present situation? (California, United States of America)
When harmonizing two statutes relating to the same subject, can a particular or specific statute take precedence over a conflicting general statute? (California, United States of America)
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