In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months after written request therefor, in the form required by the California Department of Tax and Fee Administration, by the fiduciary of the estate or trust or by any other person liable for the tax or any portion thereof.
Cal. Rev. & Tax. Code § 43203
Deficiency Determinations
Known as the Hazardous Substances Tax Law
The act spans §§ 43001–43651 (151 sections).
Amended by Stats. 2024, Ch. 499, Sec. 82
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.