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

§ 19031

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

The Franchise Tax Board may proceed under this article or Article 5 (commencing with Section 19081) whether or not it requires a return as an amended return under Section 18622.

(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)

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California Revenue and Taxation Code

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