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Cal. Rev. & Tax. Code § 46255

Determinations If No 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 →

Promptly after making its determination, the board shall give to the person written notice of the estimate, determination, and penalty, the notice to be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.