BlackletterCalifornia law

Revenue and Taxation Code § 38447

ARTICLE 5. Redeterminations

Current as of September 28, 2026Rev. & Tax. Code, § 38447Official source ↗

Amended by Stats. 2024, Ch. 499, Sec. 61. (SB 1528) Effective January 1, 2025.

Any notice required by this article shall be served in the manner prescribed for service of notice of a deficiency determination.