Any notice required by this article shall be given in the manner prescribed in Section 7671 for giving notice of a deficiency determination.
(Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
Last modified: October 25, 2018