{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30225","citation":"Rev. & Tax. Code, § 30225","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 13. CIGARETTE TAX [30001. - 30483.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13"},{"name":"CHAPTER 4. Determinations [30181. - 30285.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-4"},{"name":"ARTICLE 3. Determinations If No Report or Return Made [30221. - 30225.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-4/article-3"}],"history":"Amended by Stats. 2024, Ch. 499, Sec. 38.   (SB 1528)   Effective January 1, 2025.","effective":"2025-01-01","html":"<p>Promptly after making its determination the department shall give to the person written notice of its estimate and determination, and of the penalty, the notice to be served in the manner prescribed for service of notice of a deficiency determination.</p>","text":"Promptly after making its determination the department shall give to the person written notice of its estimate and determination, and of the penalty, the notice to be served in the manner prescribed for service of notice of a deficiency determination.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/determinations-if-no-report-or-return-made-30225","source":"California Legislative Information bulk export (pubinfo)"}