DIVISION 2. OTHER TAXES 6001-61050›PART 7. INSURANCE TAXATION 12001-13170›CHAPTER 4. Assessment and Effect of Tax 12301-12495›ARTICLE 3. Deficiency Assessments 12421-12435

§ 12435

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

A copy of each notice of a deficiency assessment made by the board shall be transmitted to the commissioner and the Controller. The Controller shall keep an appropriate record of all such assessments and any payments thereon.

(Repealed and added by Stats. 1961, Ch. 740.)

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California Revenue and Taxation Code

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