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Cal. Revenue and Taxation Code § 46204

Cal. Revenue and Taxation Code § 46204

California · California Revenue and Taxation Code · Status: effective · Effective 2025-01-01

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Cal. Revenue and Taxation Code § 46204, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/923928
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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 department, by the fiduciary of the estate or trust or by any other person liable for the fee or any portion thereof.