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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 30207.1
30207.1. Limitations; deficiency determination; decedent. In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months after written request therefor, in the form required by the department, by the fiduciary of the estate or trust or by any other person liable for the tax or any portion thereof.
History—Added by Stats. 1968, p. 2449, in effect November 13, 1968. Stats. 2024, Ch. 499 (SB 1528), in effect January 1, 2025, substituted "served" for "mailed" after "shall be" and "department," for "board," after "required by the".