Revenue and Taxation Code section 60316

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 60316, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60316. (updated Jan. 1, 2025; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 60316's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_60316

Original Source: Section 60316, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60316. (last accessed May 12, 2025).