Cal. Rev. & Tax. Code § 19051

Current through the 2023 Legislative Session.

Section 19051 - Amount of tax in excess of that disclosed by return, due to mathematical error

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.

Ca. Rev. and Tax. Code § 19051

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