{"code":"RTC","codeName":"Revenue and Taxation Code","section":"38425","citation":"Rev. & Tax. Code, § 38425","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 18.5. TIMBER YIELD TAX [38101. - 38908.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-18.5"},{"name":"CHAPTER 5. Determinations [38401. - 38455.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-18.5/chapter-5"},{"name":"ARTICLE 3. Determinations if No Return Made [38421. - 38425.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-18.5/chapter-5/article-3"}],"history":"Amended by Stats. 2024, Ch. 499, Sec. 59.   (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 the estimate, determination, and 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 the estimate, determination, and 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-return-made-38425","source":"California Legislative Information bulk export (pubinfo)"}