California Revenue and Taxation Code ARTICLE 3 - Deficiency Assessments

• Section 19031.
  The Franchise Tax Board may proceed under this article or Article 5 (commencing with Section 19081) whether or not it requires a return as an...
• Section 19032.
  As soon as practicable after the return is filed, the Franchise Tax Board shall examine it and shall determine the correct amount of the tax.(Added...
• Section 19033.
  (a) If the Franchise Tax Board determines that the tax disclosed by the taxpayer on an original or amended return, including an amended return reporting federal...
• Section 19034.
  (a) Each notice shall set forth the reasons for the proposed deficiency assessment and the computation thereof.(b) Each notice shall include the date determined by the Franchise...
• Section 19035.
  In the case of a joint return filed by spouses, the notice of proposed deficiency assessment may be a single joint notice, except that if...
• Section 19036.
  Notwithstanding any provision to the contrary, any interest, penalty or addition to tax, imposed under Part 10 (commencing with Section 17001), Part 11 (commencing with...
• Section 19041.
  (a) Within 60 days after the mailing of each notice of proposed deficiency assessment the taxpayer may file with the Franchise Tax Board a written protest...
• Section 19041.5.
  (a) Notwithstanding any other provision of this part, Part 10 (commencing with Section 17001), or Part 11 (commencing with Section 23001), the provisions of Section 6603...
• Section 19042.
  If no protest is filed, the amount of the proposed deficiency assessment becomes final upon the expiration of the 60-day period provided in Section 19041.(Added...
• Section 19043.
  (a) For purposes of this part, “deficiency” means the amount by which the tax imposed by Part 10 (commencing with Section 17001) or Part 11 (commencing...
• Section 19043.5.
  (a) (1) If the Franchise Tax Board determines that the amount of a carryover disclosed by the taxpayer on an original or amended return, including an amended...
• Section 19044.
  (a) If a protest is filed, the Franchise Tax Board shall reconsider the assessment of the deficiency and, if the taxpayer has so requested in his...
• Section 19045.
  (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...
• Section 19046.
  Two copies of the appeal and two copies of any supporting documents shall be addressed and mailed to the State Board of Equalization at Sacramento,...
• Section 19047.
  The board shall hear and determine the appeal and thereafter shall forthwith notify the taxpayer and the Franchise Tax Board of its determination and the...
• Section 19048.
  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...
• Section 19049.
  (a) When a deficiency is determined and the assessment becomes final, the Franchise Tax Board shall mail notice and demand to the taxpayer for the payment...
• Section 19050.
  A certificate by the Franchise Tax Board or of the board, as the case may be, of the mailing of the notices specified in this...
• Section 19051.
  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...
• Section 19052.
  Notwithstanding any other provision of this part to the contrary, adjustments to refundable credits (including credits claimed on or after January 1, 2001, in accordance...
• Section 19054.
  (a) If on any return or claim for refund of taxes imposed under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001),...
• Section 19057.
  (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...
• Section 19058.
  (a) If the taxpayer omits from gross income an amount properly includable therein which is in excess of 25 percent of the amount of gross income...
• Section 19059.
  (a) If a taxpayer is required by subdivision (a) of Section 18622 to report a change or correction by the Commissioner of Internal Revenue or other...
• Section 19060.
  (a) If a taxpayer fails to report a change or correction by the Commissioner of Internal Revenue or other officer of the United States or other...
• Section 19061.
  In case of a deficiency described in Sections 24945 and 24946, and in Sections 1033(a)(2)(C) and 1033(a)(2)(D) of the Internal Revenue Code, the deficiency may...
• Section 19063.
  (a) In the case of any tax imposed by Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) with respect to any...
• Section 19064.
  (a) If any person initiates a motion to quash a subpoena, as provided by Sections 7465 to 7476, inclusive, of the Government Code, and that person...
• Section 19065.
  If any taxpayer agrees with the United States Commissioner of Internal Revenue for an extension or renewals thereof of the period for proposing and assessing...
• Section 19066.
  (a) For the purposes of Sections 19057, 19058, and 19065, a return of tax imposed under Part 10 (commencing with Section 17001) or Part 11 (commencing...
• Section 19066.5.
  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...
• Section 19067.
  (a) Where before the expiration of the time prescribed for the mailing of a notice of a proposed deficiency assessment, the taxpayer consents in writing to...

Last modified: October 22, 2018