Revenue and Taxation Code section 60173

The notice specified in Section 60172 shall be addressed to the applicant at his or her address as it appears in the records of the board, and shall be given in the manner prescribed in Section 60311 for giving notice of a deficiency determination.

Source: Section 60173, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60173. (updated Sep. 28, 1994; accessed Oct. 20, 2025).

60171
60172
60173

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Oct. 27, 2025

§ 60173's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_60173

Original Source: Section 60173, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60173. (last accessed May 12, 2025).