Revenue and Taxation Code § 19042

ARTICLE 3. Deficiency Assessments

Current as of September 28, 2026Rev. & Tax. Code, § 19042Official source ↗

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

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.