California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 40078
Official textleginfo.legislature.ca.govlast amended
In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months after written request therefor, in the form required by the department, by the fiduciary of the estate or trust or by any other person liable for the surcharge or any portion thereof.
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