There is a newer version of the California Code
2011 California Code
Revenue and Taxation Code
DIVISION 2. OTHER TAXES [6001 - 60708]
ARTICLE 3. Determinations If No Return Made
Section 46255
CA Rev & Tax Code § 46255 (through 2012 Leg Sess) What's This?
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. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
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