Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176]
( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) CHAPTER 4. Determination of Surcharge [41050 - 41099]
( Chapter 4 added by Stats. 1976, Ch. 443. ) ARTICLE 3. Deficiency Determinations [41070 - 41078]
( Article 3 added by Stats. 1976, Ch. 443. ) 41077.
In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be mailed within four months after written request therefor, in the form required by the department, by the fiduciary of the estate or trust or by any other person liable for the surcharge or any portion thereof.
(Amended by Stats. 2021, Ch. 432, Sec. 83. (SB 824) Effective January 1, 2022.)