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Business Taxes Law Guide – Revision 2022
 

Fee Collection Procedures Law

Public Resources Code

Division 2. Other Taxes
Part 30. Fee Collection Procedures Law
Chapter 3. Determinations
Article 2. Deficiency Determinations

Section 55063


55063. Limitations; deficiency determinations; decedents. In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be mailed within four months after written request therefor, in the form required by the board, by the fiduciary of the estate or trust or by any other person liable for the fee or any portion thereof.