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.
Cal. Rev. & Tax. Code § 19031
Deficiency Assessments
Applied in 2 court decisions — leading case Franceschi v. Yee (2018)
Most recently applied in Ernest Franceschi, Jr. v. John Chiang (April 2018)
Added by Stats. 1993, Ch. 31, Sec. 26
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.