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Business Taxes Law Guide—Revision 2024
Emergency Telephone Users Surcharge Act
Revenue and Taxation Code
Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act
Chapter 4. Determination of Surcharge.
Article 3. Deficiency Determinations
Section 41075
41075. Notice of determination. The department shall give to the service supplier, seller, or service user 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 service supplier, seller, or service user at the service supplier’s, seller’s, or service user’s address as it appears in the records of the department. Service made pursuant to this subdivision shall be deemed complete at the time of the deposit of the notice in the United States Post Office or 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 feepayer requests the notice of determination to be sent electronically via secure transmission.
(B) The department has evidence that the feepayer 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 feepayer’s secure web portal, without extension of time for any reason.
History—Stats. 1980, Ch. 546, operative January 1, 1981, deleted "The notice shall be sent either certified or registered mail." following second sentence. Stats. 2019, Ch. 54 (SB 96), substituted "department" for "board" throughout section, added ", seller," after "service supplier" in the first and second sentences, and substituted "the service supplier, seller, or service user's" for "his" in the second sentence. Stats. 2024, Ch. 499 (SB 1528), in effect January 1, 2025, substituted "served in one of the following manners" for "placed in" after "shall be" in the second sentence; redesignated the remainder of the former second and third sentence as subdivision (a); added "By placing the notice in" before "a sealed ", substituted "supplier’s, seller’s," for "supplier, seller," before "or service user’s" in first sentence of new subdivision (a); substituted "Service made pursuant to this subdivision" for "The giving of notice" before "shall be" and substituted "Post Office" for "post office" in second sentence of new subdivision (a); redesignated the former fourth and fifth sentences as subdivision (b); substituted "By personally" for "In lieu of mailing, a notice may be served personally by" before "delivering", added "the notice" after "delivering," and substituted "served." for "served and service" after "to be" in the first sentence and added "Service made pursuant to this subdivision" before "shall be deemed" in the second sentence of new subdivision (b); added subdivision (c).