California Legal Codes and Statutes

§ 40085

Amended by Stats. 2024, Ch. 499, Sec. 69. (SB 1528) Effective January 1, 2025.

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.

Cite this section

Cal. Rev. & Tax. Code § 40085 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-19-energy-resources-surcharge-law/chapter-4-determination-of-surcharge/article-4-determinations-if-no-return-made/section-40085

Other sections in Article 4 - Determinations If No Return Made

§ 40081§ 40082§ 40083§ 40084§ 40085

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