California Statutes
§ 19193. — 19193. (Amended by Stats. 2000, Ch. 862, Sec. 32.)
California § 19193.
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. 8.ARTICLE 8. Voluntary Disclosure Program
This text of California § 19193. (19193. (Amended by Stats. 2000, Ch. 862, Sec. 32.)) 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 § 19193. (2026).
Text
Nothing in this article shall be construed to mean that by accepting and signing a voluntary disclosure agreement the Franchise Tax Board abdicates the right and authority to examine returns and determine the correct amount of tax for any of the taxable years covered by the voluntary disclosure period agreed upon and to assess any additional tax, penalty, or interest owed as a result of that examination.
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Legislative History
Amended by Stats. 2000, Ch. 862, Sec. 32. Effective January 1, 2001.
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California § 19193., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/19193..