California Statutes
§ 19105. — 19105. (Amended by Stats. 2000, Ch. 863, Sec. 28.)
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. 6. ARTICLE 6. Interest
In the case of an individual or fiduciary, the Franchise Tax Board shall not assess interest charges pursuant to Section 19101 for the period between 45 days after the date of final review of an audit determining an additional amount is owed and the date a notice of proposed deficiency assessment is sent to the taxpayer.
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California § 19105. (19105. (Amended by Stats. 2000, Ch. 863, Sec. 28.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
In Re Vignola
377 B.R. 271 (N.D. California, 2007)
Legislative History
Amended by Stats. 2000, Ch. 863, Sec. 28. Effective January 1, 2001.