GroundRules
RTC § 41077
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001. - 41176.]
- CHAPTER 4. Determination of Surcharge [41050. - 41099.]
- ARTICLE 3. Deficiency Determinations [41070. - 41078.]
In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months after written request therefor, in the form required by the department, by the fiduciary of the estate or trust or by any other person liable for the surcharge or any portion thereof.
Collected 2026-09-14T05:56:33Z. Source file · JSON