California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 13. CIGARETTE TAX |
Chapter 4. Determinations |
ARTICLE 3. Determinations If No Report or Return Made |
Section 30225.
Latest version.
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Promptly after making its determination the board shall give to the person written notice of its estimate and determination, and of the penalty, the notice to be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.
(Added by Stats. 1959, Ch. 1040.)