Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Emergency Telephone Users Surcharge Act

Revenue and Taxation Code

Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act

Chapter 4. Determination of Surcharge.

Article 3. Deficiency Determinations

Section 41077

41077. 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 mailed 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—Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department" for "board" before ", by the fiduciary" and substituted "surcharge" for "tax" after "liable for the".