DIVISION 2. OTHER TAXES 6001-61050›PART 19. ENERGY RESOURCES SURCHARGE LAW 40001-40216›CHAPTER 4. Determination of Surcharge 40051-40105›ARTICLE 4. Determinations If No Return Made 40081-40085

§ 40085

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

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.)

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California Revenue and Taxation Code

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