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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 18.5. TIMBER YIELD TAX 38101-38908›CHAPTER 5. Determinations 38401-38455›ARTICLE 3. Determinations if No Return Made 38421-38425

§ 38425

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

Promptly after making its determination the department shall give to the person written notice of the estimate, determination, and 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. 59. (SB 1528) Effective January 1, 2025.)

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California Revenue and Taxation Code

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