Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Energy Resources Surcharge Law
CHAPTER 4. DETERMINATION OF SURCHARGE
Article 3. Deficiency Determinations
40078. Decedent deficiency determination limitations. 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 surcharge or any portion thereof.