California Code
ARTICLE 4 - Determinations if No Return Made
Section 41084.

41084. 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 personally or by mail in the manner prescribed for service of notice of a deficiency determination.

(Amended by Stats. 2021, Ch. 432, Sec. 87. (SB 824) Effective January 1, 2022.)