{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30244","citation":"Rev. & Tax. Code, § 30244","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 4. Jeopardy Determinations [30241. - 30244.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-4/article-4"}],"history":"Amended by Stats. 2024, Ch. 499, Sec. 40.   (SB 1528)   Effective January 1, 2025.","effective":"2025-01-01","html":"<p>Any notice required by this article may be served in the manner prescribed for service of notice of a deficiency determination.</p>","text":"Any notice required by this article may be served in the manner prescribed for service of notice of a deficiency determination.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/jeopardy-determinations-30244","source":"California Legislative Information bulk export (pubinfo)"}