Rev. & Tax. Code, § 19034 · Article 3. Deficiency Assessments
Rev. & Tax. Code, § 19034
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Each notice shall set forth the reasons for the proposed deficiency assessment and the computation thereof.
(b) Each notice shall include the date determined by the Franchise Tax Board as the last day on which the taxpayer may file a written protest pursuant to Section 19041. Failure to include this date shall not invalidate a notice that is otherwise valid.
(c) The amendments made by the act adding this subdivision shall apply to any notice mailed after December 31, 1999.
Notes and commentary — not statutory text
History
Amended by Stats. 1999, Ch. 931, Sec. 10. Effective October 10, 1999.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19034.
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- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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