Rev. & Tax. Code, § 46255 · Article 3. Determinations If No Return Made

Rev. & Tax. Code, § 46255

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 the estimate, determination, and 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. 100. (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=46255.
Text hash: sha256 6a238a7a8693f02bac12ef60a39daa98876c8ff775d230f7456b068dbae41250
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.