California § 19041. 19041. (Amended by Stats. 1999, Ch. 931, Sec. 11.)

California Statutes

§ 19041. — 19041. (Amended by Stats. 1999, Ch. 931, Sec. 11.)

California § 19041.

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 § 19041. (19041. (Amended by Stats. 1999, Ch. 931, Sec. 11.)) 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 § 19041. (2026).

Text

(a)Within 60 days after the mailing of each notice of proposed deficiency assessment the taxpayer may file with the Franchise Tax Board a written protest against the proposed deficiency assessment, specifying in the protest the grounds upon which it is based.

(b)Any protest filed with the Franchise Tax Board on or before the last date specified for filing that protest by the Franchise Tax Board in the notice of proposed deficiency assessment (according to Section 19034) shall be treated as timely filed.

(c)The amendments made by the act adding this subdivision shall apply to any notice mailed after December 31, 1999.

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(a)
Within 60 days after the mailing of each notice of proposed deficiency assessment the taxpayer may file with the Franchise Tax Board a written protest against the proposed deficiency assessment, specifying in the protest the grounds upon which it is based.
(b)
Any protest filed with the Franchise Tax Board on or before the last date specified for filing that protest by the Franchise Tax Board in the notice of proposed deficiency assessment (according to Section 19034)
shall be treated as timely filed.
(c)
The amendments made by the act adding this subdivision shall apply to any notice mailed after December 31, 1999.