Cal. Rev. & Tax. Code § 19061

Current through the 2023 Legislative Session.

Section 19061 - Assessment of deficiency described in Sections 24945 and 24946 and IRC Sections 1033(a)(2)(C) and 1033(a)(2)(D)

In case of a deficiency described in Sections 24945 and 24946, and in Sections 1033(a)(2)(C) and 1033(a)(2)(D) of the Internal Revenue Code, the deficiency may be assessed at any time prior to the expiration of the time therein provided.

Ca. Rev. and Tax. Code § 19061

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