Cal. Rev. & Tax. Code § 55063

Current through the 2024 Legislative Session.

Section 55063 - [Effective Until 1/1/2025] Notice of deficiency determination if deficiency arose during lifetime of decedent

In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be mailed within four months after written request therefor, in the form required by the board, by the fiduciary of the estate or trust or by any other person liable for the fee or any portion thereof.

Ca. Rev. and Tax. Code § 55063

Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.

This section is set out more than once due to postponed, multiple, or conflicting amendments.