DIVISION 2. OTHER TAXES 6001-61050›PART 19. ENERGY RESOURCES SURCHARGE LAW 40001-40216›CHAPTER 4. Determination of Surcharge 40051-40105›ARTICLE 5. Redeterminations 40091-40097

§ 40097

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

Any notice required by this article shall be served in the manner prescribed for service of notice of a deficiency determination.

(Amended by Stats. 2024, Ch. 499, Sec. 70. (SB 1528) Effective January 1, 2025.)

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California Revenue and Taxation Code

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