Revenue and Taxation Code section 40078

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 surcharge or any portion thereof.

Source: Section 40078, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=40078. (accessed May 10, 2025).

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Last Updated

May 10, 2025

§ 40078’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_40078

Original Source: Section 40078, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=40078. (last accessed May 10, 2025).