Rev. & Tax. Code, § 19057 · Article 3. Deficiency Assessments
Rev. & Tax. Code, § 19057
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Except in the case of a false or fraudulent return and except as otherwise expressly provided in this part, every notice of a proposed deficiency assessment shall be mailed to the taxpayer within four years after the return was filed. No deficiency shall be assessed or collected with respect to the year for which the return was filed unless the notice is mailed within the four-year period or the period otherwise provided. For purposes of this chapter, the term “return” means the return required to be filed by the taxpayer and does not include a return of any person from whom the taxpayer has received an item of income, gain, loss, deduction, or credit.
(b) The running of the period of limitations provided in subdivision (a) on mailing a notice of proposed deficiency assessment shall, in a case under Title 11 of the United States Code, be suspended for any period during which the Franchise Tax Board is prohibited by reason of that case from mailing the notice of proposed deficiency assessment and for 60 days thereafter.
(c) Where, within the 60-day period ending on the day on which the time prescribed in this section for the assessment of any tax imposed under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) for any taxable year would otherwise expire, the Franchise Tax Board receives a written document, other than an amended return or a report required by Section 18622, signed by the taxpayer showing that the taxpayer owes an additional amount of that tax for that taxable year, the period for the assessment of an additional amount in excess of the amount shown on either an original or amended return shall not expire before the day 60 days after the day on which the Franchise Tax Board receives that document.
(d) If a taxpayer determines in good faith that it is an exempt organization and files a return as an exempt organization under Section 23772, and if the taxpayer is thereafter held to be a taxable organization for the taxable year for which the return is filed, that return shall be deemed the return of the organization for the purposes of this section.
Notes and commentary — not statutory text
History
Amended by Stats. 1999, Ch. 83, Sec. 175. Effective January 1, 2000.
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=19057.
- Text hash
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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
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
- Rev. & Tax. Code, div. 2, pt. 10PERSONAL INCOME TAXPrinted as Part 10 (commencing with Section 17001)
- Rev. & Tax. Code, § 18622Printed as Section 18622
- Rev. & Tax. Code, div. 2, pt. 11CORPORATION TAX LAWPrinted as Part 11 (commencing with Section 23001)
- Rev. & Tax. Code, § 23772Printed as Section 23772
Cited by 13 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 19057. Each shows the citation as that text prints it.
Revenue and Taxation Code
- Rev. & Tax. Code, § 17086Printed as Section 19057
- Rev. & Tax. Code, § 17322Printed as Sections 19057 and 19371
- Rev. & Tax. Code, § 18405.1Printed as Sections 19057 and 19306
- Rev. & Tax. Code, § 18528Printed as Sections 19057 to 19067, inclusive
- Rev. & Tax. Code, § 18529Printed as Sections 19057 to 19067, inclusive
- Rev. & Tax. Code, § 19059Printed as Section 19057, 19058, or 19065
- Rev. & Tax. Code, § 19064Printed as Section 19057
- Rev. & Tax. Code, § 19066Printed as Sections 19057, 19058, and 19065
- Rev. & Tax. Code, § 19141.6Printed as Sections 19057 to 19064, inclusive
- Rev. & Tax. Code, § 19755Printed as Section 19057
- Rev. & Tax. Code, § 24273.5Printed as Section 19057
- Rev. & Tax. Code, § 24946Printed as Section 19057
- Rev. & Tax. Code, § 25112Printed as Sections 19057 to 19067, inclusive
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.