Statutes, codes, and regulations
CALIFORNIA CODES
CALIFORNIA REVENUE AND TAXATION CODEDivision 2 - OTHER TAXESPart 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWSChapter 4 - PAYMENTS AND ASSESSMENTS
Article 6 - INTEREST
Section 19105 - No interest for period between date of final audit and date notice of proposed deficiency assessment sent

Cal. Rev. & Tax. Code § 19105

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Current through the 2023 Legislative Session.
Section 19105 - No interest for period between date of final audit and date notice of proposed deficiency assessment sent

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.

Ca. Rev. and Tax. Code § 19105

Amended by Stats 2000 ch 863 (AB 2892), s 28, eff. 1/1/2001.