Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19105 — Interest
Cal. Rev. & Tax. Code § 19105
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2001-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
In the case of an individual or fiduciary, the Franchise Tax Board shall not assess interest charges pursuant to Section 19101 for the period between 45 days after the date of final review of an audit determining an additional amount is owed and the date a notice of proposed deficiency…
Citator
Cal. Rev. & Tax. Code § 19105 — Interest is in force in the current edition of the Code, and nothing recorded condemns it.
In the case of an individual or fiduciary, the Franchise Tax Board shall not assess interest charges pursuant to Section 19101 for the period between 45 days after the date of final review of an audit determining an additional amount is owed and the date a notice of proposed deficiency assessment is sent to the taxpayer.