Rev. & Tax. Code, § 19048 · Article 3. Deficiency Assessments
Rev. & Tax. Code, § 19048
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
The board’s determination becomes final upon the expiration of 30 days from the time of the determination unless within the 30-day period the taxpayer or the Franchise Tax Board files a petition for rehearing with the board. In that event the determination becomes final upon the expiration of 30 days from the time the board issues its opinion on the petition.
Notes and commentary — not statutory text
History
Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.
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=19048.
- Text hash
- sha256 7fba77778074d9ba2df6727d5b212b3b58be4b0056bcada7119d65c1e1b53fd2
- 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 6 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 19048. Each shows the citation as that text prints it.
Revenue and Taxation Code
- Rev. & Tax. Code, § 19043.5Printed as Section 19048
- Rev. & Tax. Code, § 19071Printed as Section 19041, 19045, or 19048
- Rev. & Tax. Code, § 19074Printed as Section 19041, 19045, or 19048
- Rev. & Tax. Code, § 19087Printed as Sections 19041 to 19048, inclusive
- Rev. & Tax. Code, § 19104Printed as Section 19048
- Rev. & Tax. Code, § 19109Printed as Section 19048
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.