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 4. Determinations if No Return Made 41080-41084
§ 41084
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. 75. (SB 1528) Effective January 1, 2025.)
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