California Revenue and Taxation Code

§ 46204

RTC § 46204 Effective Jan 1, 2025Div. 2 · Part 24 · Ch. 3 · Art. 2

Statute text

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 fee or any portion thereof.

Legislative history

Amended by Stats. 2024, Ch. 499, Sec. 98. (SB 1528) Effective January 1, 2025.