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Business Taxes Law Guide – Revision 2022
 

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 4. Determinations If No Return Made

Section 41084


41084. 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 personally or by mail in the manner prescribed for service of notice of a deficiency determination.

History—Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department" for "board" before "shall give".