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Earlier editions: 2020-112018-11

DIVISION 2. OTHER TAXES 6001-61050›PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS 18401-19802›CHAPTER 4. Payments and Assessments 19001-19195›ARTICLE 3. Deficiency Assessments 19031-19067

§ 19042

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

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.

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

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California Revenue and Taxation Code

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