Promptly after making its determination the board shall give to the person written notice of its estimate and determination, and of the penalty, the notice to be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.
(Added by Stats. 1959, Ch. 1040.)
Terms Used In California Revenue and Taxation Code 30225
- board: means the California Department of Tax and Fee Administration. See California Education Code 5301
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Education Code 5300