Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19061 — Deficiency Assessments
Cal. Rev. & Tax. Code § 19061
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1993-06-16
- Current through
- Nov 2, 2026 (California Legislative Counsel)
In case of a deficiency described in Sections 24945 and 24946, and in Sections 1033(a)(2)(C) and 1033(a)(2)(D) of the Internal Revenue Code, the deficiency may be assessed at any time prior to the expiration of the time therein provided.
Citator
Cal. Rev. & Tax. Code § 19061 — Deficiency Assessments is in force in the current edition of the Code, and nothing recorded condemns it.
In case of a deficiency described in Sections 24945 and 24946, and in Sections 1033(a)(2)(C) and 1033(a)(2)(D) of the Internal Revenue Code, the deficiency may be assessed at any time prior to the expiration of the time therein provided.