Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Energy Resources Surcharge Law

CHAPTER 4. DETERMINATION OF SURCHARGE

Article 4. Determinations If No Return Made

Section 40085

40085. Notice of determination. Promptly after making its determination the board shall give to the person written notice of the estimate, determination, and penalty, the notice to be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.