Laws, Regulations and Annotations
Search
Business Taxes Law Guide—Revision 2024
Cigarette and Tobacco Products Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 4. Determinations
Article 2. Deficiency Determinations
Section 30206
30206. Notice of determination. The department shall give the person written notice of its determination. The notice shall be served in one of the following manners:
(a) By placing the notice in a sealed envelope, with postage paid, addressed to the person at their address as it appears in the records of the department. Service made pursuant to this subdivision shall be deemed complete at the time of deposit of the notice in the United States Post Office, or a mailbox, sub-post office, substation, or mail chute, or other facility regularly maintained or provided by the United States Postal Service, without extension of time for any reason.
(b) By personally delivering the notice to the person to be served. Service made pursuant to this subdivision shall be deemed complete at the time of such delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint in a civil action.
(c) (1) By delivering the notice electronically via secure transmission when either of the following applies:
(A) The taxpayer requests the notice of determination to be sent electronically via secure transmission.
(B) The department has evidence that the taxpayer no longer receives mail at the address of record and has previously provided an address for electronic mail.
(2) Service provided pursuant to paragraph (1) shall be deemed complete at the time the department electronically transmits the notice via the taxpayer’s secure web portal, without extension of time for any reason.
History—Stats. 1974, Ch. 610, effective January 1, 1975, revised and enlarged the section and deleted the reference to Section 1013 of the C.C.P. Stats. 2024, Ch. 499 (SB 1528), in effect January 1, 2025, substituted "department" for "board" throughout; substituted "served in one of the following manners:" for "placed" after shall be in second sentence; redesignated remainder of second sentence and third sentence as subdivision (a); added "By placing the notice" before "in a sealed", substituted "their" for "his" before "address" in the first sentence, and substituted "Service made … this subdivision" for "The giving of notice" before "shall be" and added a comma after "substation" and "chute" in the second sentence of new subdivision (a); redesignated fourth and fifth sentences as subdivision (b); substituted "By personally delivering the notice" for "In lieu … by delivering it" before "to the person", deleted "and service" in the new first sentence and added "Service made … this subdivision" before" "shall be" in new second sentence of new subdivision (b); and added subdivision (c).