Revenue and Taxation Code section 19105

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.

Source: Section 19105, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=19105.­ (updated Jan. 1, 2001; accessed Jul. 20, 2026).

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Verified:
Jul. 20, 2026

§ 19105's source at ca​.gov