Section 7671 Of Article 4. Deficiency Determinations From California Revenue And Taxation Code >> Division 2. >> Part 2. >> Chapter 5. >> Article 4.
7671
. The board shall give the supplier written notice of its
determination. The notice shall be placed in a sealed envelope, with
postage paid, addressed to the supplier at the supplier's address as
it appears in the records of the board. The giving of notice shall be
deemed complete at the time of the deposit of the notice in the
United States Post Office, or a mailbox, subpost office, substation
or mail chute or other facility maintained or provided by the United
States Postal Service, without extension of time for any reason. In
lieu of mailing, a notice may be served personally by delivering to
the person to be served and service shall be deemed complete at the
time of that delivery. Personal service to a corporation may be made
by delivery of a notice to any person designated in the Code of Civil
Procedure to be served for the corporation with summons and
complaint in a civil action.