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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".