Cal. Revenue and Taxation Code § 19051

California · California Revenue and Taxation Code · Status: effective · Effective 1993-06-16

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Citation: Cal. Revenue and Taxation Code § 19051, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/921130
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Any amount of tax in excess of that disclosed by the return, due to a mathematical error, notice of which has been mailed to the taxpayer, is not a deficiency assessment. The taxpayer has no right of protest or appeal based on that notice; however, the amount of tax erroneously omitted in the return may be assessed and collected in the manner provided in this part as in the case of deficiency assessments.