Promptly after making its determination the board shall give to the person written notice of its estimate and determination, and of the penalty, the notice to be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.
Cal. Rev. & Tax. Code § 30225
Determinations If No Report or Return Made
Showing this section's text as in effect on January 1, 2011 (in force January 1, 2011 – January 1, 2025). View current text →
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.