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Business Taxes Law Guide—Revision 2025
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".