Promptly after making its determination the department shall give to the person written notice of the estimate, determination, and penalty, the notice to be served in the manner prescribed for service of notice of a deficiency determination.
Cal. Rev. & Tax. Code § 38425
Determinations if No Return Made
Amended by Stats. 2024, Ch. 499, Sec. 59
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.