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2024 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 22 - HAZARDOUS SUBSTANCES TAX LAW
CHAPTER 3 - Determinations
ARTICLE 2 - Deficiency Determinations
Section 43203.
Universal Citation:
CA Rev & Tax Code § 43203 (2024)
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43203. In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months after written request therefor, in the form required by the California Department of Tax and Fee Administration, by the fiduciary of the estate or trust or by any other person liable for the tax or any portion thereof.
(Amended by Stats. 2024, Ch. 499, Sec. 82. (SB 1528) Effective January 1, 2025.)
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