California Statutes
§ 19061. — 19061. (Added by Stats. 1993, Ch. 31, Sec. 26.)
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 case of a deficiency described in Sections 24945 and 24946, and in Sections 1033(a)(2)(C) and 1033(a)(2)(D) of the Internal Revenue Code, the deficiency may be assessed at any time prior to the expiration of the time therein provided.
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California § 19061. (19061. (Added by Stats. 1993, Ch. 31, Sec. 26.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.