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Business Taxes Law Guide—Revision 2024

Energy Resources Surcharge Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 19. Energy Resources Surcharge Law

Chapter 4. Determination of Surcharge

Article 3. Deficiency Determinations

Section 40078


40078. Decedent deficiency determination limitations. 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 department, by the fiduciary of the estate or trust or by any other person liable for the surcharge or any portion thereof.

History—Amended by Stats. 2024, Ch. 499 (SB 1528), effective January 1, 2025, substituted "served" for "mailed" after "shall be" and "department," for "board," after "required by the".