Is Cal. Rev. & Tax. Code § 19066.5 — Deficiency Assessments still in force?

Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 19066.5 — Deficiency Assessments

Cal. Rev. & Tax. Code § 19066.5

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 1998-08-20
Current through: Nov 2, 2026 (California Legislative Counsel)

Citator

Cal. Rev. & Tax. Code § 19066.5 — Deficiency Assessments is in force in the current edition of the Code, and nothing recorded condemns it.

In the case of any information that is required to be reported to the Franchise Tax Board under Section 19141.2 or 19141.5, the time for assessment of any tax imposed by Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part with respect to any event or period to which that information relates shall not expire before the date that is four years after the date on which the Franchise Tax Board is furnished the information required to be reported under Section 19141.2 or 19141.5, or within the periods provided in Section 19057, 19058, 19059, 19060, 19065, 24945, 24946, Section 1033(a)(2)(C) of the Internal Revenue Code, or Section 1033(a)(2)(D) of the Internal Revenue Code, whichever period expires later.