Revenue and Taxation Code section 38418

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 tax or any portion thereof.

Source: Section 38418, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=38418. (updated Jan. 1, 2025; accessed Jun. 18, 2026).

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Up to date

Verified:
Jun. 18, 2026

§ 38418's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_38418

Original Source: Section 38418, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=38418. (last accessed May 12, 2025).