Rev. & Tax. Code, § 19066.5 · Article 3. Deficiency Assessments
Rev. & Tax. Code, § 19066.5
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
In the case of any information that is required to be reported to the Franchise Tax Board under Section 19141.2 or 19141.5, the time for assessment of any tax imposed by Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part with respect to any event or period to which that information relates shall not expire before the date that is four years after the date on which the Franchise Tax Board is furnished the information required to be reported under Section 19141.2 or 19141.5, or within the periods provided in Section 19057, 19058, 19059, 19060, 19065, 24945, 24946, Section 1033(a)(2)(C) of the Internal Revenue Code, or Section 1033(a)(2)(D) of the Internal Revenue Code, whichever period expires later.
Notes and commentary — not statutory text
History
Added by Stats. 1998, Ch. 322, Sec. 49. Effective August 20, 1998.
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=19066.5.
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- sha256 85ef7658f56809f0aa47873903a85ef74b57450d290121ed36dc6c46537d8be5
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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, § 19141.2Printed as Section 19141.2 or 19141.5
- Rev. & Tax. Code, § 19141.5Printed as Section 19141.2 or 19141.5
- Rev. & Tax. Code, div. 2, pt. 11CORPORATION TAX LAWPrinted as Part 11 (commencing with Section 23001)
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