California Statutes
§ 6487.1. — 6487.1. (Amended by Stats. 2024, Ch. 499, Sec. 6.)
California § 6487.1.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 1.PART 1. SALES AND USE TAXES
Ch. 5.CHAPTER 5. Determinations
Art. 2.ARTICLE 2. Deficiency Determinations
This text of California § 6487.1. (6487.1. (Amended by Stats. 2024, Ch. 499, Sec. 6.)) 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 § 6487.1. (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 tax or any portion thereof.
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Legislative History
Amended by Stats. 2024, Ch. 499, Sec. 6. (SB 1528) Effective January 1, 2025.
Nearby Sections
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California § 6487.1., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/6487.1..