California Legal Codes and Statutes

§ 19032

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

As soon as practicable after the return is filed, the Franchise Tax Board shall examine it and shall determine the correct amount of the tax.

Cite this section

Cal. Rev. & Tax. Code § 19032 (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-19032

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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