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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES 46001-46751›CHAPTER 3. Determinations 46151-46357›ARTICLE 2. Deficiency Determinations 46201-46205

§ 46204

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 fee or any portion thereof.

(Amended by Stats. 2024, Ch. 499, Sec. 98. (SB 1528) Effective January 1, 2025.)

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California Revenue and Taxation Code

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