{"code":"RTC","codeName":"Revenue and Taxation Code","section":"38447","citation":"Rev. & Tax. Code, § 38447","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 5. Redeterminations [38441. - 38447.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-18.5/chapter-5/article-5"}],"history":"Amended by Stats. 2024, Ch. 499, Sec. 61.   (SB 1528)   Effective January 1, 2025.","effective":"2025-01-01","html":"<p>Any notice required by this article shall be served in the manner prescribed for service of notice of a deficiency determination.</p>","text":"Any notice required by this article shall be served in the manner prescribed for service of notice of a deficiency determination.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/redeterminations-38447","source":"California Legislative Information bulk export (pubinfo)"}