Cal. Rev. & Tax. Code § 19035
Current through the 2023 Legislative Session.
In the case of a joint return filed by spouses, the notice of proposed deficiency assessment may be a single joint notice, except that if the Franchise Tax Board is notified by either spouse that separate residences have been established, it shall mail to each spouse, in lieu of the single joint notice, duplicate originals of the joint notice.
Ca. Rev. and Tax. Code § 19035