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Business Taxes Law Guide—Revision 2024
Timber Yield Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 18.5. Timber Yield Tax
Chapter 5. Determinations
Article 5. Redeterminations
Section 38447
38447. Service of notice. Any notice required by this article shall be served in the manner prescribed for service of notice of a deficiency determination.
History—Added by Stats. 1976, Ch. 176, in effect January 1, 1977. Stats. 2024, Ch. 499 (SB 1528), in effect January 1, 2025, deleted "personally or by mail" after "served".