California Statutes
§ 19035. — 19035. (Amended by Stats. 2016, Ch. 50, Sec. 108.)
California § 19035.
JurisdictionCalifornia
Code RTCRevenue 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
This text of California § 19035. (19035. (Amended by Stats. 2016, Ch. 50, Sec. 108.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 19035. (2026).
Text
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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Legislative History
Amended by Stats. 2016, Ch. 50, Sec. 108. (SB 1005) Effective January 1, 2017.
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California § 19035., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/19035..