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Business Taxes Law Guide—Revision 2024

Fee Collection Procedures Law

Revenue and Taxation Code

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

Section 55087


55087. Service of notice. Any notice required by this article shall be served in the same manner as prescribed for service of notice by subdivision (d) of Section 55061.

History—Added by Stats. 1992, Ch. 407, in effect January 1, 1993. Stats. 2024, Ch. 499 (SB 1528), in effect January 1, 2025, deleted "personally or by mail" after "served."