Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 7663 — Determination if No Return Made

Cal. Rev. & Tax. Code § 7663

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2001-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

Promptly after making its determination the board shall give to the delinquent supplier written notice of the estimate, tax, and penalty, the notice shall be given in the manner prescribed in Section 7671 for giving notice of a deficiency determination.

Citator

Cal. Rev. & Tax. Code § 7663 — Determination if No Return Made is in force in the current edition of the Code, and nothing recorded condemns it.

Promptly after making its determination the board shall give to the delinquent supplier written notice of the estimate, tax, and penalty, the notice shall be given in the manner prescribed in Section 7671 for giving notice of a deficiency determination.