§ 43203
65 words·~1 min read·
/ca/revenue-and-taxation-code/43203A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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 California Department of Tax and Fee Administration, by the fiduciary of the estate or trust or by any other person liable for the tax or any portion thereof.