Revenue and Taxation Code section 55063


In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months after written request therefor, in the form required by the department, by the fiduciary of the estate or trust or by any other person liable for the fee or any portion thereof.
Last Updated

May 9, 2025

§ 55063’s source at ca​.gov