§ 60304
42 words·~1 min read·
/ca/revenue-and-taxation-code/60304A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.