Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 19031 — Deficiency Assessments

Cal. Rev. & Tax. Code § 19031

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1993-06-16
Current through
Nov 2, 2026 (California Legislative Counsel)

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.

Citator

Cal. Rev. & Tax. Code § 19031 — Deficiency Assessments is in force in the current edition of the Code, and nothing recorded condemns it.

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.