Revenue and Taxation Code section 40097

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

Source: Section 40097, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=40097. (updated Jan. 1, 2025; accessed Oct. 19, 2026).

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Up to date

Verified:
Oct. 19, 2026

§ 40097's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_40097

Original Source: Section 40097, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=40097. (last accessed May 12, 2025).