California · Revenue and Taxation Code - RTC
RTC §3959: All known defendants shall be served in the manner provided by law for the service of a summons in a civil action.
What this law says, in plain English
Defendants must be served notice using the same methods required for serving a summons in civil court cases.
Read the full statutory text
All known defendants shall be served in the manner provided by law for the service of a summons in a civil action.
Verify at the official source: California legislative text
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