Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 19036 — Deficiency Assessments

Cal. Rev. & Tax. Code § 19036

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

Notwithstanding any provision to the contrary, any interest, penalty or addition to tax, imposed under Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part may be assessed and collected in the same manner as if it were a deficiency.

Citator

Cal. Rev. & Tax. Code § 19036 — Deficiency Assessments is in force in the current edition of the Code, and nothing recorded condemns it.

Notwithstanding any provision to the contrary, any interest, penalty or addition to tax, imposed under Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part may be assessed and collected in the same manner as if it were a deficiency.