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Business Taxes Law Guide – Revision 2022
 

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 5. Determinations

Article 1.1. Prepayment *

Section 6479


6479. Notification. Notification by the board, provided for in Section 6471, may be served personally or by mail in the manner prescribed in Section 6486 for service of notice of a deficiency determination.

History—Stats. 1974, Ch. 610, effective January 1, 1975, revised the section and substituted the reference to
R. and T. C. 6486 for C. C. P. 1013.

Note.—Stats. 1974, Ch. 610, Section 16, explains the purpose of the enactment.


* Article 1.1 was added by Stats. 196, p. 185, in effect April 18, 1966, operative July 1, 1966.