Rev. & Tax. Code, § 19051 · Article 3. Deficiency Assessments
Rev. & Tax. Code, § 19051
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Any amount of tax in excess of that disclosed by the return, due to a mathematical error, notice of which has been mailed to the taxpayer, is not a deficiency assessment. The taxpayer has no right of protest or appeal based on that notice; however, the amount of tax erroneously omitted in the return may be assessed and collected in the manner provided in this part as in the case of deficiency assessments.
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=19051.
- Text hash
- sha256 597ec9bfd69c035e2dcddd273f4824ef8e13f024a2aaab20c6bf2378640afac5
- 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 28 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 19051. Each shows the citation as that text prints it.
Revenue and Taxation Code
- Rev. & Tax. Code, § 17039.5Printed as Section 19051
- Rev. & Tax. Code, § 17052.10Printed as Section 19051
- Rev. & Tax. Code, § 17052.11Printed as Section 19051
- Rev. & Tax. Code, § 17053.71Printed as Section 19051
- Rev. & Tax. Code, § 17053.73Printed as Section 19051
- Rev. & Tax. Code, § 17053.85Printed as Section 19051
- Rev. & Tax. Code, § 17053.95Printed as Section 19051
- Rev. & Tax. Code, § 17053.98Printed as Section 19051
- Rev. & Tax. Code, § 17053.98.1Printed as Section 19051
- Rev. & Tax. Code, § 17054Printed as Section 19051
- Rev. & Tax. Code, § 17059.2Printed as Section 19051
- Rev. & Tax. Code, § 18601Printed as Section 19051
- Rev. & Tax. Code, § 18635.5Printed as Section 19051
- Rev. & Tax. Code, § 19011Printed as Section 19051
- Rev. & Tax. Code, § 19011.5Printed as Section 19051
- Rev. & Tax. Code, § 19043.5Printed as Section 19051
- Rev. & Tax. Code, § 19054Printed as Section 19051
- Rev. & Tax. Code, § 19132Printed as Section 19051
- Rev. & Tax. Code, § 19368Printed as Section 19051
- Rev. & Tax. Code, § 23036.5Printed as Section 19051
- Rev. & Tax. Code, § 23626Printed as Section 19051
- Rev. & Tax. Code, § 23628Printed as Section 19051
- Rev. & Tax. Code, § 23636Printed as Section 19051
- Rev. & Tax. Code, § 23685Printed as Section 19051
- Rev. & Tax. Code, § 23689Printed as Section 19051
- Rev. & Tax. Code, § 23695Printed as Section 19051
- Rev. & Tax. Code, § 23698Printed as Section 19051
- Rev. & Tax. Code, § 23698.1Printed as Section 19051
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.