§ 40097

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