DIVISION 2. OTHER TAXES 6001-61050›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 4. Determinations 30181-30285›ARTICLE 3. Determinations If No Report or Return Made 30221-30225

§ 30225

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

Promptly after making its determination the department shall give to the person written notice of its estimate and determination, and of the penalty, the notice to be served in the manner prescribed for service of notice of a deficiency determination.

(Amended by Stats. 2024, Ch. 499, Sec. 38. (SB 1528) Effective January 1, 2025.)

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California Revenue and Taxation Code

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