California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 19. ENERGY RESOURCES SURCHARGE LAW |
Chapter 4. Determination of Surcharge |
ARTICLE 4. Determinations If No Return Made |
Section 40085.
Latest version.
-
Promptly after making its determination the board shall give to the person written notice of the estimate, determination, and 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. 1974, Ch. 991.)