Section 60304.

Cal. Revenue and Taxation Code - RTC § 60304.
in effect
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Promptly after making its determination, the board shall give to the delinquent person written notice of the estimate, including tax, interest, and penalty. The notice shall be given in the manner prescribed in Section 60311 for giving notice of a deficiency determination.

References

referencesCal. Revenue and Taxation Code - RTC § 60311.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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