Revenue and Taxation Code section 12435

A copy of each notice of a deficiency assessment made by the board shall be transmitted to the commissioner and the Controller. The Controller shall keep an appropriate record of all such assessments and any payments thereon.

Source: Section 12435, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=12435. (updated Jan. 1, 1961; accessed Jul. 21, 2025).

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Up to date

Verified:
Jul. 21, 2025

§ 12435's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_12435

Original Source: Section 12435, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=12435. (last accessed May 12, 2025).