{"code":"RTC","codeName":"Revenue and Taxation Code","section":"19031","citation":"Rev. & Tax. Code, § 19031","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2"},{"name":"CHAPTER 4. Payments and Assessments [19001. - 19195.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-4"},{"name":"ARTICLE 3. Deficiency Assessments [19031. - 19067.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-4/article-3"}],"history":"Added by Stats. 1993, Ch. 31, Sec. 26.   Effective June 16, 1993.   Operative January 1, 1994, by Sec. 83 of Ch. 31.","effective":"1993-06-16","html":"<p>The Franchise Tax Board may proceed under this article or Article 5 (commencing with Section <a href=\"/rtc/19081\">19081</a>) whether or not it requires a return as an amended return under Section <a href=\"/rtc/18622\">18622</a>.</p>","text":"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 amended return under Section 18622.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/deficiency-assessments-19031","source":"California Legislative Information bulk export (pubinfo)"}