Rev. & Tax. Code, § 7671 · Article 4. Deficiency Determinations
Rev. & Tax. Code, § 7671
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
The department shall give the supplier written notice of its determination. The notice shall be served in one of the following manners:
(a) By placing the notice in a sealed envelope, with postage paid, addressed to the supplier at the supplier’s address as it appears in the records of the department. Service made pursuant to this subdivision shall be deemed complete at the time of the deposit of the notice in the United States Post Office, or a mailbox, sub-post office, substation, or mail chute, or other facility maintained or provided by the United States Postal Service, without extension of time for any reason.
(b) By personally delivering the notice to the person to be served. Service made pursuant to this subdivision shall be deemed complete at the time of that delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint in a civil action.
(c) (1) By delivering the notice electronically via secure transmission when either of the following applies:
(A) The taxpayer requests the notice of determination to be sent electronically via secure transmission.
(B) The department has evidence that the taxpayer no longer receives mail at the address of record and has previously provided an address for electronic mail.
(2) Service provided pursuant to paragraph (1) shall be deemed complete at the time the department electronically transmits the notice via the taxpayer’s secure web portal, without extension of time for any reason.
Notes and commentary — not statutory text
History
Amended by Stats. 2024, Ch. 499, Sec. 17. (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=7671.
- Text hash
- sha256 99388f7d4ccb64a847b559a0f78b2a029b6f5317bd495240263f6b669755c404
- 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
Cited by 9 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 7671. Each shows the citation as that text prints it.
Revenue and Taxation Code
- Rev. & Tax. Code, § 7493Printed as Section 7671
- Rev. & Tax. Code, § 7507Printed as Section 7671
- Rev. & Tax. Code, § 7659.8Printed as Section 7671
- Rev. & Tax. Code, § 7663Printed as Section 7671
- Rev. & Tax. Code, § 7707Printed as Section 7671
- Rev. & Tax. Code, § 7711Printed as Section 7671
- Rev. & Tax. Code, § 7712Printed as Section 7671
- Rev. & Tax. Code, § 7726Printed as Section 7671
- Rev. & Tax. Code, § 7727Printed as Section 7671
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.