Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2019

Cigarette and Tobacco Products Tax Law


Article 2. Deficiency Determinations

Section 30206

30206. Notice of determination. The board shall give the person written notice of its determination. The notice shall be placed in a sealed envelope, with postage paid, addressed to the person at his address as it appears in the records of the board. The giving of notice 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. In lieu of mailing a notice may be served personally by delivering to the person to be served and service 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.

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.