California Revenue and Taxation Code Section 6515

CA Rev & Tax Code § 6515 (2017)  

Promptly after making its determination the board shall give to theperson written notice of the estimate, determination, and penalty, the notice to be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.

(Added by Stats. 1941, Ch. 36.)

Last modified: October 25, 2018