{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6479","citation":"Rev. & Tax. Code, § 6479","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 1. SALES AND USE TAXES [6001. - 7176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1"},{"name":"CHAPTER 5. Determinations [6451. - 6597.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-5"},{"name":"ARTICLE 1.1. Prepayment [6470. - 6479.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-5/article-1.1"}],"history":"Amended by Stats. 1974, Ch. 610.","effective":null,"html":"<p>Notification by the board, provided for in Section <a href=\"/rtc/6471\">6471</a>, may be served personally or by mail in the manner prescribed in Section <a href=\"/rtc/6486\">6486</a> for service of notice of a deficiency determination.</p>","text":"Notification by the board, provided for in Section 6471, may be served personally or by mail in the manner prescribed in Section 6486 for service of notice of a deficiency determination.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/prepayment-6479","source":"California Legislative Information bulk export (pubinfo)"}