California Revenue & Taxation Code Cal. Rev. & Tax. Code § 40085 Official textleginfo.legislature.ca.govlast amended Jan 01, 2025SharePrintCopy citation Promptly after making its determination the department shall give to the person written notice of the estimate, determination, and penalty, the notice to be served in the manner prescribed for service of notice of a deficiency determination. Source: view the official text Report a problem with this page Report a problem What's wrong? Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation. No personal information is collected. Cancel Send report Thank you — sent. ‹ Previous40084Next ›40091 Nearby sections (25 sections)40072400734007440075400764007740078400794008140082400834008440085400914009240093400944009540096400974010140101.5401024010340103.5Full table of contents →