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2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 8 - PROHIBITION OF GIFT AND DEATH TAXES
CHAPTER 4 - Deficiency Determination
Section 13519.
Universal Citation: CA Rev & Tax Code § 13519 (2017)
13519.
The Controller shall give notice of the deficiency determined, together with any penalty for failure to file a return, by personal service or by mail to the person filing the return at the address stated in the return, or, if no return is filed, to the person liable for the tax. Copies of the notice of deficiency may in like manner be given to such other persons as the Controller deems advisable.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
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