Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Fee Collection Procedures Law
Chapter 3. Determinations
Article 2. Deficiency Determinations
55063. Limitations; deficiency determinations; decedents. 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 board, by the fiduciary of the estate or trust or by any other person liable for the fee or any portion thereof.