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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 3. Determinations If No Return Made

Section 46255


46255. Notice of determination. Promptly after making its determination, the department shall give to the person written notice of the estimate, determination, and penalty, the notice to be served in the manner prescribed for service of notice of a deficiency determination.

History—Amended by Stats. 2024, Ch. 499 (SB 1528), effective January 1, 2025, substituted "department" for "board" before "shall" and deleted "personally or by mail" after "served".