California Statutes
§ 6487.1. — 6487.1. (Amended by Stats. 2024, Ch. 499, Sec. 6.)
California·Code RTC Revenue 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
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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California § 6487.1. (6487.1. (Amended by Stats. 2024, Ch. 499, Sec. 6.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2024, Ch. 499, Sec. 6. (SB 1528) Effective January 1, 2025.