California Statutes
§ 19034. — 19034. (Amended by Stats. 1999, Ch. 931, Sec. 10.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 10.2. PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS·Ch. 4. CHAPTER 4. Payments and Assessments·Art. 3. ARTICLE 3. Deficiency Assessments
(a)Each notice shall set forth the reasons for the proposed deficiency assessment and the computation thereof.
(b)Each notice shall include the date determined by the Franchise Tax Board as the last day on which the taxpayer may file a written protest pursuant to Section 19041. Failure to include this date shall not invalidate a notice that is otherwise valid.
(c)The amendments made by the act adding this
subdivision shall apply to any notice mailed after December 31, 1999.
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California § 19034. (19034. (Amended by Stats. 1999, Ch. 931, Sec. 10.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1999, Ch. 931, Sec. 10. Effective October 10, 1999.