Rev. & Tax. Code, § 19045 · Article 3. Deficiency Assessments
Rev. & Tax. Code, § 19045
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) The Franchise Tax Board’s action upon the protest, whether in whole or in part, is final upon the expiration of 30 days from the date when it mails notice of its action to the taxpayer, unless within that 30-day period the taxpayer appeals in writing from the action of the Franchise Tax Board to the board.
(b) (1) The Franchise Tax Board’s notice of action upon protest shall include the date determined by the Franchise Tax Board as the last day on which the taxpayer may file an appeal with the board.
(2) Any appeal to the board filed by the taxpayer on or before the date for filing an appeal specified in the notice (pursuant to paragraph (1)) shall be treated as timely filed.
(c) This section shall apply to any notice mailed after December 31, 1999.
Notes and commentary — not statutory text
History
Amended by Stats. 1999, Ch. 931, Sec. 12. 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=19045.
- Text hash
- sha256 151bf841d41cf0be6a730399a38eef3bf27e41f6f09fba2638c327b2212cf195
- 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
Cited by 11 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 19045. Each shows the citation as that text prints it.
Revenue and Taxation Code
- Rev. & Tax. Code, § 18526Printed as Section 19045
- Rev. & Tax. Code, § 18533Printed as Section 19045
- Rev. & Tax. Code, § 18570Printed as Sections 19041, 19045, 19306, 19324, and 19331
- Rev. & Tax. Code, § 19006Printed as Section 19045
- Rev. & Tax. Code, § 19071Printed as Section 19041, 19045, or 19048
- Rev. & Tax. Code, § 19074Printed as Section 19041, 19045, or 19048
- Rev. & Tax. Code, § 19104Printed as Section 19045
- Rev. & Tax. Code, § 19109Printed as Section 19045
- Rev. & Tax. Code, § 19141.6Printed as Section 19045 or 19324
- Rev. & Tax. Code, § 19164Printed as Section 19045
- Rev. & Tax. Code, § 21024Printed as Section 19045 or 19324
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.