Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 38418 — Deficiency Determinations

Cal. Rev. & Tax. Code § 38418

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 2025-01-01
Current through: Nov 2, 2026 (California Legislative Counsel)

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…

Citator

Cal. Rev. & Tax. Code § 38418 — Deficiency Determinations is in force in the current edition of the Code, and nothing recorded condemns it.

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.