Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381]
( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) CHAPTER 3. Determinations [55040 - 55103]
( Chapter 3 added by Stats. 1992, Ch. 407, Sec. 1. ) ARTICLE 2. Deficiency Determinations [55061 - 55064]
( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. ) 55063.
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 board, by the fiduciary of the estate or trust or by any other person liable for the fee or any portion thereof.
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)