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.
Cal. Rev. & Tax. Code § 19042
Deficiency Assessments
Applied in 1 court decision — leading case In Re Vignola (2007)
Most recently applied in In Re Vignola (October 2007)
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.