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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".