Section 30225 Of Article 3. Determinations If No Report Or Return Made From California Revenue And Taxation Code >> Division 2. >> Part 13. >> Chapter 4. >> Article 3.
30225
. Promptly after making its determination the board shall give
to the person written notice of its estimate and determination, and
of the penalty, the notice to be served personally or by mail in the
manner prescribed for service of notice of a deficiency
determination.