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DIVISION 2. OTHER TAXES 6001-61050›PART 2. MOTOR VEHICLE FUEL TAX LAW 7301-8526›CHAPTER 5. Determinations and Payments 7651-7732›ARTICLE 4. Deficiency Determinations 7670-7676

§ 7675.1

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

In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months after written request therefor, in the form required by the department, by the fiduciary of the estate or trust or by any other person liable for the tax or any portion thereof.

(Amended by Stats. 2024, Ch. 499, Sec. 19. (SB 1528) Effective January 1, 2025.)

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California Revenue and Taxation Code

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