In the case of an individual or fiduciary, the Franchise Tax Board shall not assess interest charges pursuant to Section 19101 for the period between 45 days after the date of final review of an audit determining an additional amount is owed and the date a notice of proposed deficiency assessment is sent to the taxpayer.
Cal. Rev. & Tax. Code § 19105
Interest
Applied in 1 court decision — leading case In Re Vignola (2007)
Most recently applied in In Re Vignola (October 2007)
Amended by Stats. 2000, Ch. 863, Sec. 28
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.