In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be mailed within four months after written request therefor, in the form required by the board, by the fiduciary of the estate or trust or by any other person liable for the tax or any portion thereof.

(Added by Stats. 1976, Ch. 176.)

Terms Used In California Revenue and Taxation Code 38418

  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • Decedent: A deceased person.
  • Fiduciary: A trustee, executor, or administrator.
  • 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 Revenue and Taxation Code 19
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