California Statutes
§ 19035. — 19035. (Amended by Stats. 2016, Ch. 50, Sec. 108.)
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
In the case of a joint return filed by spouses, the notice of proposed deficiency assessment may be a single joint notice, except that if the Franchise Tax Board is notified by either spouse that separate residences have been established, it shall mail to each spouse, in lieu of the single joint notice, duplicate originals of the joint notice.
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California § 19035. (19035. (Amended by Stats. 2016, Ch. 50, Sec. 108.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2016, Ch. 50, Sec. 108. (SB 1005) Effective January 1, 2017.