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DIVISION 2. OTHER TAXES 6001-61050›PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS 18401-19802›CHAPTER 4. Payments and Assessments 19001-19195›ARTICLE 3. Deficiency Assessments 19031-19067

§ 19035

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

In the case of a joint return filed by spouses, the notice of proposed deficiency assessment may be a single joint notice, except that if the Franchise Tax Board is notified by either spouse that separate residences have been established, it shall mail to each spouse, in lieu of the single joint notice, duplicate originals of the joint notice.

(Amended by Stats. 2016, Ch. 50, Sec. 108. (SB 1005) Effective January 1, 2017.)

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California Revenue and Taxation Code

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