Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 20.: PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT/Ch. 4.: CHAPTER 4. Determination of Surcharge/Art. 3.: ARTICLE 3. Deficiency Determinations/§ 41077.
California Statutes

§ 41077. — 41077. (Amended by Stats. 2024, Ch. 499, Sec. 73.)

California § 41077.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 20.PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT
Ch. 4.CHAPTER 4. Determination of Surcharge
Art. 3.ARTICLE 3. Deficiency Determinations

This text of California § 41077. (41077. (Amended by Stats. 2024, Ch. 499, Sec. 73.)) 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 § 41077. (2026).

Text

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.

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Legislative History

Amended by Stats. 2024, Ch. 499, Sec. 73. (SB 1528) Effective January 1, 2025.
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California § 41077., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/41077..