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Business Taxes Law Guide—Revision 2025
Sales And Use Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 5. Determinations
Article 3. Determinations if No Return Made
Section 6515
6515. 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), in effect January 1, 2025, substituted "department" for "board" after "determination the" and deleted "personally or by mail" after "to be served".