§ 15804. Notice of Determination.

Source: https://govt.westlaw.com/calregs/Document/IEAD5A7234C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

The Controller shall give notice of any deficiency determined, together with any penalty incurred, by personal service or mailing a copy of the Notice of Gift Tax Deficiency, form GT-30, to the person filing the return at the address stated in the return.

If no return is filed, the Controller will mail the Notice of Gift Tax Deficiency to the person or persons liable for the tax.

If advisable under the circumstances, the Controller may also send copies of the Notice of Gift Tax Deficiency to persons other than those liable for payment of the tax.

Note: Reference: Section 15804, Revenue and Taxation Code.