Section 7663.

Cal. Revenue and Taxation Code - RTC § 7663.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
Promptly after making its determination the board shall give to the delinquent supplier written notice of the estimate, tax, and penalty, the notice shall be given in the manner prescribed in Section 7671 for giving notice of a deficiency determination.

References

referencesCal. Revenue and Taxation Code - RTC § 7671.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements