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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 4. Determination of Surcharge 41050-41099›ARTICLE 3. Deficiency Determinations 41070-41078

§ 41077

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · 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 surcharge or any portion thereof.

(Amended by Stats. 2024, Ch. 499, Sec. 73. (SB 1528) Effective January 1, 2025.)

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California Revenue and Taxation Code

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