Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 1. SALES AND USE TAXES [6001 - 7176]
( Part 1 added by Stats. 1941, Ch. 36. ) CHAPTER 5. Determinations [6451 - 6597]
( Chapter 5 added by Stats. 1941, Ch. 36. ) ARTICLE 3. Determinations if No Return Made [6511 - 6515]
( Article 3 added by Stats. 1941, Ch. 36. ) 6515.
Promptly after making its determination the board shall give to theperson 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. 1941, Ch. 36.)