Rev. & Tax. Code, § 19041 · Article 3. Deficiency Assessments
Rev. & Tax. Code, § 19041
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Within 60 days after the mailing of each notice of proposed deficiency assessment the taxpayer may file with the Franchise Tax Board a written protest against the proposed deficiency assessment, specifying in the protest the grounds upon which it is based.
(b) Any protest filed with the Franchise Tax Board on or before the last date specified for filing that protest by the Franchise Tax Board in the notice of proposed deficiency assessment (according to Section 19034) shall be treated as timely filed.
(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. 11. 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=19041.
- Text hash
- sha256 6b69744dc9d0caf63e0d9ad7a134aa8f7950a5abf07c58f0b3fc2701b78d5048
- Composed by
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
Cited by 12 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 19041. Each shows the citation as that text prints it.
Revenue and Taxation Code
- Rev. & Tax. Code, § 18526Printed as Section 19041
- Rev. & Tax. Code, § 18570Printed as Sections 19041, 19045, 19306, 19324, and 19331
- Rev. & Tax. Code, § 19034Printed as Section 19041
- Rev. & Tax. Code, § 19042Printed as Section 19041
- Rev. & Tax. Code, § 19071Printed as Section 19041, 19045, or 19048
- Rev. & Tax. Code, § 19074Printed as Section 19041, 19045, or 19048
- Rev. & Tax. Code, § 19084Printed as Section 19041
- Rev. & Tax. Code, § 19087Printed as Sections 19041 to 19048, inclusive
- Rev. & Tax. Code, § 19104Printed as Section 19041
- Rev. & Tax. Code, § 19109Printed as Section 19041
- Rev. & Tax. Code, § 19164Printed as Section 19041
- Rev. & Tax. Code, § 19179Printed as Section 19041
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.