A copy of each notice of a deficiency assessment made by the board shall be transmitted to the commissioner and the Controller. The Controller shall keep an appropriate record of all such assessments and any payments thereon.
Cal. Rev. & Tax. Code § 12435
Deficiency Assessments
Repealed and added by Stats. 1961, Ch. 740.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.