§ 7663
40 words·~1 min read·
/ca/revenue-and-taxation-code/7663A 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 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.