Rev. & Tax. Code, § 30225 · Article 3. Determinations If No Report or Return Made

Rev. & Tax. Code, § 30225

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

Promptly after making its determination the department shall give to the person written notice of its estimate and determination, and of the penalty, the notice to be served in the manner prescribed for service of notice of a deficiency determination.

Notes and commentary — not statutory text

History

Amended by Stats. 2024, Ch. 499, Sec. 38. (SB 1528) Effective January 1, 2025.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=30225.
Text hash: sha256 aaa0b17befb5dd4087e02cd35f0e092d4b723f79f6f1b345d04c55ea11b56cbd
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.