{"code":"RTC","codeName":"Revenue and Taxation Code","section":"40097","citation":"Rev. & Tax. Code, § 40097","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 19. ENERGY RESOURCES SURCHARGE LAW [40001. - 40216.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19"},{"name":"CHAPTER 4. Determination of Surcharge [40051. - 40105.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19/chapter-4"},{"name":"ARTICLE 5. Redeterminations [40091. - 40097.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19/chapter-4/article-5"}],"history":"Amended by Stats. 2024, Ch. 499, Sec. 70.   (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-40097","source":"California Legislative Information bulk export (pubinfo)"}