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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 46204
46204. 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—Amended by Stats. 2024, Ch. 499 (SB 1528), effective January 1, 2025, substituted "served" for "mailed" after "shall be" and "department," for "board," after "required by the".