Revenue and Taxation Code section 19193

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.

Source: Section 19193, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=19193.­ (updated Jan. 1, 2001; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 19193's source at ca​.gov