Revenue and Taxation Code § 12435

ARTICLE 3. Deficiency Assessments

Current as of September 28, 2026Rev. & Tax. Code, § 12435Official source ↗

Repealed and added by Stats. 1961, Ch. 740.

A copy of each notice of a deficiency assessment made by the board shall be transmitted to the commissioner and the Controller. The Controller shall keep an appropriate record of all such assessments and any payments thereon.