California Revenue and Taxation Code

§ 40097

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 40097 Effective Jan 1, 2025Div. 2 · Part 19 · Ch. 4 · Art. 5

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

Legislative history

Amended by Stats. 2024, Ch. 499, Sec. 70. (SB 1528) Effective January 1, 2025.