California Statutes
§ 19105. — 19105. (Amended by Stats. 2000, Ch. 863, Sec. 28.)
California § 19105.
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. 6.ARTICLE 6. Interest
This text of California § 19105. (19105. (Amended by Stats. 2000, Ch. 863, Sec. 28.)) 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 § 19105. (2026).
Text
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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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.
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California § 19105., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/19105..