{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8805","citation":"Rev. & Tax. Code, § 8805","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 3. USE FUEL TAX [8601. - 9355.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3"},{"name":"CHAPTER 4. Determinations [8751. - 8880.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-4"},{"name":"ARTICLE 3. Determinations if No Return Made [8801. - 8805.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-4/article-3"}],"history":"Amended by Stats. 2024, Ch. 499, Sec. 26.   (SB 1528)   Effective January 1, 2025.","effective":"2025-01-01","html":"<p>Promptly after making its determination the department shall give to the user written notice of its estimate and determination, the notice to be served in the manner prescribed for service of notice of a deficiency determination.</p>","text":"Promptly after making its determination the department shall give to the user written notice of its estimate and determination, the notice to be served in the manner prescribed for service of notice of a deficiency determination.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/determinations-if-no-return-made-8805","source":"California Legislative Information bulk export (pubinfo)"}