{"code":"RTC","codeName":"Revenue and Taxation Code","section":"46204","citation":"Rev. & Tax. Code, § 46204","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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001. - 46751.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24"},{"name":"CHAPTER 3. Determinations [46151. - 46357.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24/chapter-3"},{"name":"ARTICLE 2. Deficiency Determinations [46201. - 46205.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24/chapter-3/article-2"}],"history":"Amended by Stats. 2024, Ch. 499, Sec. 98.   (SB 1528)   Effective January 1, 2025.","effective":"2025-01-01","html":"<p>In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months after written request therefor, in the form required by the department, by the fiduciary of the estate or trust or by any other person liable for the fee or any portion thereof.</p>","text":"In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months after written request therefor, in the form required by the department, by the fiduciary of the estate or trust or by any other person liable for the fee or any portion thereof.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/deficiency-determinations-46204","source":"California Legislative Information bulk export (pubinfo)"}