Rev. & Tax. Code, § 43203 · Article 2. Deficiency Determinations
Rev. & Tax. Code, § 43203
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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 California Department of Tax and Fee Administration, by the fiduciary of the estate or trust or by any other person liable for the tax or any portion thereof.
Notes and commentary — not statutory text
History
Amended by Stats. 2024, Ch. 499, Sec. 82. (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§ionNum=43203.
- Text hash
- sha256 0222af99786cc9668ef89efe08de51ebe24cc96ed26f75784966d2424b60be83
- 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.