California Statutes
§ 13519. — 13519. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
California § 13519.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 8.PART 8. PROHIBITION OF GIFT AND DEATH TAXES
Ch. 4.CHAPTER 4. Deficiency Determination
This text of California § 13519. (13519. (Added by Stats. 1982, Ch. 1535, Sec. 15.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 13519. (2026).
Text
The Controller shall give notice of the deficiency determined, together with any penalty for failure to file a return, by personal service or by mail to the person filing the return at the address stated in the return, or, if no return is filed, to the person liable for the tax. Copies of the notice of deficiency may in like manner be given to such other persons as the Controller deems advisable.
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Legislative History
Added by Stats. 1982, Ch. 1535, Sec. 15.
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Bluebook (online)
California § 13519., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/13519..