Revenue and Taxation Code section 19061

In case of a deficiency described in Section 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.

Source: Section 19061, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19061. (accessed May 26, 2025).

Last Updated

May 12, 2025

§ 19061’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_19061

Original Source: Section 19061, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19061. (last accessed May 12, 2025).