§ 60173
44 words·~1 min read·
/ca/revenue-and-taxation-code/60173A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The notice specified in Section 60172 shall be addressed to the applicant at his or her address as it appears in the records of the board, and shall be given in the manner prescribed in Section 60311 for giving notice of a deficiency determination.