§ 7493
40 words·~1 min read·
/ca/revenue-and-taxation-code/7493A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The notice 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 7671 for giving notice of a deficiency determination.