California Revenue and Taxation Code

§ 60304

RTC § 60304 Effective Sep 28, 1994Div. 2 · Part 31 · Ch. 6 · Art. 2

Statute text

Promptly after making its determination, the board shall give to the delinquent person written notice of the estimate, including tax, interest, and penalty. The notice 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.