Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Oil Spill Response, Prevention, and Administration Fees Law
Revenue and Taxation Code
Chapter 3. Determinations
Article 2. Deficiency Determinations
Section 46204
46204. Limitations; deficiency determinations; decedents. 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 fee or any portion thereof.