Revenue and Taxation Code § 19032

ARTICLE 3. Deficiency Assessments

Current as of September 28, 2026Rev. & Tax. Code, § 19032Official source ↗

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.

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.