Cal. Rev. & Tax. Code § 12435

Current through the 2023 Legislative Session.
Section 12435 - Transmittal of notice of deficiency assessment to commissioner and controller; record of assessments and payments

A copy of each notice of a deficiency assessment made by the board shall be transmitted to the commissioner and the Controller.

The Controller shall keep an appropriate record of all such assessments and any payments thereon.

Ca. Rev. and Tax. Code § 12435

Repealed and added by Stats. 1961, Ch. 740.