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Cal. Revenue and Taxation Code § 19061

Cal. Revenue and Taxation Code § 19061

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

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Cal. Revenue and Taxation Code § 19061, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/921137
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In case of a deficiency described in Sections 24945 and 24946, and in Sections 1033(a)(2)(C) and 1033(a)(2)(D) of the Internal Revenue Code, the deficiency may be assessed at any time prior to the expiration of the time therein provided.