(

a) The return and payment of the tax imposed by this

chapter is due and payable to the board annually on or before February following the end of the calendar year during which the tax was collected. (

b) For purposes of computing interest due on any amount of tax not paid when due, interest shall be computed to the 15th day of each succeeding month. (

c) Except in the case of fraud, intent to evade this

chapter or accompanying rules and regulations, or failure to make a return, every notice of a deficiency determination shall be mailed within three years after the 15th day of the second month following the one-year period for which the amount is proposed to be determined or within three years after the return is filed, whichever period expires later. In the case of failure to make a return, every notice of determination shall be mailed within eight years after the 15th day of the second month following the one-year period for which the amount is proposed to be determined. (d)

(1) Except as provided in paragraph (2), no refund shall be approved by the board after three years from the 15th day of the second month following the one-year period for which the overpayment was made, or with respect to determinations made under

Article 2 (commencing with

Section 6481),

Article 3 (commencing with

Section 6511), and

Article 4 (commencing with

Section 6536) of

Chapter of

Part 1, after six months from the date the determinations become final, or after six months from the date of overpayment, whichever period expires later, unless a claim therefor is filed with the board within that period. No credit shall be approved by the board after the expiration of that period unless a claim for credit is filed with the board within that period, or unless the credit relates to a period for which a waiver has been granted pursuant to

Section 6488.

(2) A refund may be approved by the board for any period for which a waiver has been granted under

Section if a claim for refund is filed with the board before the expiration of the waiver period. (

e) In all other instances where the due date specified in subdivision (

a) conflicts with a due date specified in

Chapter 5 (commencing with

Section 6451),

Chapter 6 (commencing with

Section 6701),

Chapter 7 (commencing with

Section 6901), and

Chapter 8 (commencing with

Section 7051) of

Part 1, the due date specified in subdivision (

a) shall be substituted for any due date specified in those chapters, and periods running from or to, or otherwise based on, the otherwise applicable due date shall be adjusted accordingly.