Revenue and Taxation Code section 43203

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 California Department of Tax and Fee Administration, by the fiduciary of the estate or trust or by any other person liable for the tax or any portion thereof.

Source: Section 43203, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=43203. (updated Jan. 1, 2025; accessed Jul. 21, 2025).

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Up to date

Verified:
Jul. 21, 2025

§ 43203's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_43203

Original Source: Section 43203, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=43203. (last accessed May 12, 2025).