Cal. RTC § 19105
This is the official text of Cal. RTC § 19105, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
In the case of an individual or fiduciary, the Franchise Tax Board shall not assess interest charges pursuant to Section 19101 for the period between 45 days after the date of final review of an audit determining an additional amount is owed and the date a notice of proposed deficiency assessment is sent to the taxpayer.
Status: in_force · Read it on the official government site
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