Revenue and Taxation Code § 8805

ARTICLE 3. Determinations if No Return Made

Current as of September 28, 2026Rev. & Tax. Code, § 8805Official source ↗

Amended by Stats. 2024, Ch. 499, Sec. 26. (SB 1528) Effective January 1, 2025.

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