Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

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.