Section 60304 Of Article 2. Determination If No Return Made From California Revenue And Taxation Code >> Division 2. >> Part 31. >> Chapter 6. >> Article 2.

. Promptly after making its determination, the board shall give to the delinquent person written notice of the estimate, including tax, interest, and penalty. The notice shall be given in the manner prescribed in Section 60311 for giving notice of a deficiency determination.