Section 40085.

CA Rev & Tax Code § 40085 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

Promptly after making its determination the board shall give to the person written notice of the estimate, determination, and penalty, the notice to be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.

(Added by Stats. 1974, Ch. 991.)