{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6539","citation":"Rev. & Tax. Code, § 6539","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 4. Jeopardy Determinations [6536. - 6539.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-5/article-4"}],"history":"Amended by Stats. 2024, Ch. 499, Sec. 11.   (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/jeopardy-determinations-6539","source":"California Legislative Information bulk export (pubinfo)"}