Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Energy Resources Surcharge Law

CHAPTER 4. DETERMINATION OF SURCHARGE

Article 3. Deficiency Determinations

Section 40078

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.