Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19048 — Deficiency Assessments
Cal. Rev. & Tax. Code § 19048
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1993-06-16
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The board’s determination becomes final upon the expiration of 30 days from the time of the determination unless within the 30-day period the taxpayer or the Franchise Tax Board files a petition for rehearing with the board. In that event the determination becomes final upon the expiration of 30…
Citator
Cal. Rev. & Tax. Code § 19048 — Deficiency Assessments is in force in the current edition of the Code, and nothing recorded condemns it.
The board’s determination becomes final upon the expiration of 30 days from the time of the determination unless within the 30-day period the taxpayer or the Franchise Tax Board files a petition for rehearing with the board. In that event the determination becomes final upon the expiration of 30 days from the time the board issues its opinion on the petition.