Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 12435 — Deficiency Assessments
Cal. Rev. & Tax. Code § 12435
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
A copy of each notice of a deficiency assessment made by the board shall be transmitted to the commissioner and the Controller. The Controller shall keep an appropriate record of all such assessments and any payments thereon.
Citator
Cal. Rev. & Tax. Code § 12435 — Deficiency Assessments is in force in the current edition of the Code, and nothing recorded condemns it.
A copy of each notice of a deficiency assessment made by the board shall be transmitted to the commissioner and the Controller. The Controller shall keep an appropriate record of all such assessments and any payments thereon.