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Business Taxes Law Guide—Revision 2024
Use Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 3. Use Fuel Tax
Chapter 4. Determinations.
Article 2. Deficiency Determinations
Section 8781
8781. Service of notice. The department shall give the user written notice of its determination. The notice shall be served in one of the following manners:
(a) By placing the notice in a sealed envelope, with postage paid, addressed to the user at their address as it appears in the records of the department. Service made pursuant to this subdivision shall be deemed complete at the time of the deposit of the notice in the United States Post Office, or a mailbox, sub-post office, substation, or mail chute, or other facility maintained or provided by the United States Postal Service, without extension of time for any reason.
(b) By personally delivering the notice to the person to be served. Service made pursuant to this subdivision shall be deemed complete at the time of such delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint in a civil action.
(c) (1) By delivering the notice electronically via secure transmission when either of the following applies:
(A) The taxpayer requests the notice of determination to be sent electronically via secure transmission.
(B) The department has evidence that the taxpayer no longer receives mail at the address of record and has previously provided an address for electronic mail.
(2) Service provided pursuant to paragraph (1) shall be deemed complete at the time the department electronically transmits the notice via the taxpayer’s secure web portal, without extension of time for any reason.
History—Stats. 1957, p. 3770, in effect September 11, 1957, added the provision that the service was complete upon mailing. Stats. 1974, Ch. 610, effective January 1, 1974, revised and expanded the section and deleted the reference to section 1013 of the C.C.P. Stats. 2024, Ch. 499 (SB 1528), in effect January 1, 2025, substituted "department" for "board" after "The" in the first sentence; "substituted "served in one of the following manners:" for "placed in" after "shall be" in the second sentence; redesignated the remainder of the former second sentence at "a sealed" as new subdivision (a); added "By placing the notice in" before "a sealed" and substituted "department." for "board." in new first sentence of new subdivision (a); substituted "Service made pursuant to this subdivision" for "The giving of notice", and added a comma after "substation", and "chute" in the second sentence of new subdivision (a); deleted "In lieu of mailing, a notice may be served personally by" before "delivering" in new subdivision (a); redesignated the remainder of the third sentence at "delivering" as subdivision (b); added "By personally" before "delivering", "the notice" after "delivering" and substituted "served." for "served and service" in first sentence of new subdivision (b); redesignated remainder of former first sentence at "shall be deemed" as second sentence and added "Service made pursuant to this paragraph" before "shall be deemed" in new second sentence of subdivision (b); and added subdivision (c).