California Revenue and Taxation Code

§ 60173

RTC § 60173 Effective Sep 28, 1994Div. 2 · Part 31 · Ch. 5 · Art. 5

Statute text

The notice specified in Section 60172 shall be addressed to the applicant at his or her address as it appears in the records of the board, and shall be given in the manner prescribed in Section 60311 for giving notice of a deficiency determination.

Legislative history

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.