Article 3 - DEFICIENCY ASSESSMENTS

Section 19031 - Franchise Tax Board
Section 19032 - Examination of return
Section 19033 - Notice of deficiency
Section 19034 - Content of notice
Section 19035 - Joint return filed by spouses
Section 19036 - Assessment and collection of interest, penalty, or addition to tax
Section 19041 - Protest
Section 19041.5 - Applicability of IRC Section 6603; deposit
Section 19042 - Finality of amount of proposed deficiency assessment
Section 19043 - Deficiency
Section 19043.5 - Notice of proposed carryover adjustment and proposed adjusted carryover amount; protest
Section 19044 - Reconsideration; hearing
Section 19045 - Finality of action upon protest; notice of action upon protest
Section 19046 - Copies of appeal and supporting document given to State Board of Equalization and Franchise Tax Board
Section 19047 - Hearing and determination of appeal
Section 19048 - Finality of determination
Section 19049 - Notice and demand to taxpayer for payment
Section 19050 - Prima facie evidence of assessment of deficiency and giving of notices
Section 19051 - Amount of tax in excess of that disclosed by return, due to mathematical error
Section 19052 - Adjustments to refundable credits
Section 19054 - Overstatement
Section 19057 - Mailing of notice of proposed deficiency assessment; limitations period
Section 19058 - Notice of proposed deficiency assessment if omission from gross income is in excess of 25% of gross income stated in return
Section 19059 - Mailing of notice of proposed deficiency resulting from change or correction by Commissioner of Internal Revenue
Section 19060 - Mailing of notice of proposed deficiency if taxpayer fails to report change or correction or to file amended return
Section 19061 - Assessment of deficiency described in Sections 24945 and 24946 and IRC Sections 1033(a)(2)(C) and 1033(a)(2)(D)
Section 19062 - [Repealed]
Section 19063 - Period for assessing deficiency attributable to partnership item of federally registered partnership
Section 19064 - Effect of motion to quash a subpoena
Section 19065 - Agreement for extension or renewals of period for proposing and assessing deficiencies in federal income tax returns
Section 19066 - Date of filing return
Section 19066.5 - Time for assessment in case of information required to be reported
Section 19067 - Written consent to assessment after prescribed time