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Business Taxes Law Guide—Revision 2024

Fee Collection Procedures Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 30. Fee Collection Procedures Law
Chapter 3. Determinations
Article 2. Deficiency Determinations

Section 55063


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 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 fee or any portion thereof.

History—Added by Stats. 1992, Ch. 407, in effect January 1, 1993. Stats. 2024, Ch. 499 (SB 1528), in effect January 1, 2025, substituted "served" for "mailed" after "shall be" and "department," for "board," after "required by the."