California Legal Codes and Statutes

§ 19031

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

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.

Cite this section

Cal. Rev. & Tax. Code § 19031 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-2-administration-of-franchise-and-income-tax-laws/chapter-4-payments-and-assessments/article-3-deficiency-assessments/section-19031

Other sections in Article 3 - Deficiency Assessments

§ 19031§ 19032§ 19033§ 19034§ 19035§ 19036§ 19041§ 19041.5§ 19042§ 19043…§ 19058§ 19059§ 19060§ 19061§ 19063§ 19064§ 19065§ 19066§ 19066.5§ 19067

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