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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 5. Determinations 6451-6597›ARTICLE 3. Determinations if No Return Made 6511-6515

§ 6515

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. 10. (SB 1528) Effective January 1, 2025.)

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California Revenue and Taxation Code

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