Revenue and Taxation Code § 30225

ARTICLE 3. Determinations If No Report or Return Made

Current as of September 28, 2026Rev. & Tax. Code, § 30225Official source ↗

Amended by Stats. 2024, Ch. 499, Sec. 38. (SB 1528) Effective January 1, 2025.

Promptly after making its determination the department shall give to the person written notice of its estimate and determination, and of the penalty, the notice to be served in the manner prescribed for service of notice of a deficiency determination.