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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 5. Redeterminations
Section 40097
40097. Service of notice. Any notice required by this article shall be served in the manner prescribed for service of notice of a deficiency determination.
History—Amended by Stats. 2024, Ch. 499 (SB 1528), effective January 1, 2025, deleted "personally or by mail" after "served".