Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19035 — Deficiency Assessments
Cal. Rev. & Tax. Code § 19035
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2017-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
In the case of a joint return filed by spouses, the notice of proposed deficiency assessment may be a single joint notice, except that if the Franchise Tax Board is notified by either spouse that separate residences have been established, it shall mail to each spouse, in lieu of the single joint…
Citator
Cal. Rev. & Tax. Code § 19035 — Deficiency Assessments is in force in the current edition of the Code, and nothing recorded condemns it.
In the case of a joint return filed by spouses, the notice of proposed deficiency assessment may be a single joint notice, except that if the Franchise Tax Board is notified by either spouse that separate residences have been established, it shall mail to each spouse, in lieu of the single joint notice, duplicate originals of the joint notice.