California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 13519
Official textleginfo.legislature.ca.gov
The Controller shall give notice of the deficiency determined, together with any penalty for failure to file a return, by personal service or by mail to the person filing the return at the address stated in the return, or, if no return is filed, to the person liable for the tax. Copies of the notice of deficiency may in like manner be given to such other persons as the Controller deems advisable.
Source: view the official text