Rev. & Tax. Code, § 8805 · Article 3. Determinations if No Return Made
Rev. & Tax. Code, § 8805
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 user written notice of its estimate and determination, 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. 26. (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=8805.
- Text hash
- sha256 aeb80aad004b1b0e8c879194e76dd1658b5b797bdfb10d2de8f186631226295b
- 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.