194. The other chapters of this act apply, mutatismutandis, to the roll of rental values, except to the extent that they are inconsistent with this chapter.
The business tax account or the account of any other tax based on the rental value replaces the notice of assessment; it must set forth the rental value of the place of business or of the premises and the manner and time in which a complaint may be filed, and must include every other particular prescribed by regulation under paragraph 2 of section 263.