Revenue and Taxation Code § 40085

ARTICLE 4. Determinations If No Return Made

Current as of September 28, 2026Rev. & Tax. Code, § 40085Official source ↗

Amended by Stats. 2024, Ch. 499, Sec. 69. (SB 1528) Effective January 1, 2025.

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