Laws, Regulations and Annotations
Search
Business Taxes Law Guide—Revision 2024
Oil Spill Response, Prevention, and Administration Fees Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 24. Oil Spill Response, Prevention, and Administration Fees
Chapter 3. Determinations
Article 2. Deficiency Determinations
Section 46202
46202. Notice of deficiency determination. The department shall give to the feepayer written notice of its determination. The notice shall be served in one of the following manners:
(a) By placing the notice in a sealed envelope, with postage paid, addressed to the feepayer at their address as it appears in the records of the department. Service made pursuant to this subdivision shall be deemed complete at the time of the deposit of the notice in a United States Post Office, or a mailbox, sub-post office, substation or mail chute, or other facility regularly maintained or provided by the United States Postal Service without extension of time for any reason.
(b) By personally delivering the notice to the person to be served. Service made pursuant to this subdivision shall be deemed complete at the time of delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint in a civil action.
(c) (1) By delivering the notice electronically via secure transmission when either of the following applies:
(A) The feepayer requests the notice of determination to be sent electronically via secure transmission.
(B) The department has evidence that the feepayer no longer receives mail at the address of record and has previously provided an address for electronic mail.
(2) Service provided pursuant to paragraph (1) shall be deemed complete at the time the department electronically transmits the notice via the feepayer's secure web portal, without extension of time for any reason.
History—Amended by Stats. 2024, Ch. 499 (SB 1528), effective January 1, 2025, substituted "department" for "board" throughout; substituted "served in one of the following manners" for "placed in" in the second sentence; redesignated remainder of the second sentence and third sentence as new subdivision (a); added "By placing the notice in" before "a sealed" and substituted "their" for "his or hers" before "address" in the first sentence of new subdivision (a), substituted "Service made pursuant to this subdivision" for "The giving of notice" before "shall be" in the second sentence of new subdivision (a); deleted the third sentence in new subdivision (a) which stated "In lieu of mailing, … personally by"; redesignated the remainder of the third sentence as subdivision (b); added "By personally" before "delivering", added "the notice" after "delivering" and substituted "served." for "served, and service" in the first sentence of new subdivision (b); added "Service made pursuant to this subdivision" before "shall be", substituted "sub-post" for "subpost" after "mailbox," and "substation," for "substation" after "office," in the second sentence of new subdivision (b); added subdivision (c).