Section 6539.

Cal. Revenue and Taxation Code - RTC § 6539.
in effect
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Any notice required by this article shall be served in the manner prescribed for service of notice of a deficiency determination.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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Cal. Revenue and Taxation Code - RTC § 6539. — Section 6539 | Revenue and Taxation Code - RTC | Corpus