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Earlier editions: 2020-112018-11

DIVISION 2. OTHER TAXES 6001-61050›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 4. Determination of Surcharge 41050-41099›ARTICLE 5. Redeterminations 41085-41091

§ 41091

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

Any notice required by this article shall be served in the manner prescribed for service of notice of a deficiency determination.

(Amended by Stats. 2024, Ch. 499, Sec. 76. (SB 1528) Effective January 1, 2025.)

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California Revenue and Taxation Code

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