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Cal. Revenue and Taxation Code § 19035

Cal. Revenue and Taxation Code § 19035

California · California Revenue and Taxation Code · Status: effective · Effective 2017-01-01

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Cal. Revenue and Taxation Code § 19035, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/921116
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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.