BlackletterCalifornia law

Revenue and Taxation Code § 41077

ARTICLE 3. Deficiency Determinations

Current as of September 28, 2026Rev. & Tax. Code, § 41077Official source ↗

Amended by Stats. 2024, Ch. 499, Sec. 73. (SB 1528) Effective January 1, 2025.

In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months after written request therefor, in the form required by the department, by the fiduciary of the estate or trust or by any other person liable for the surcharge or any portion thereof.