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California · Through 2026-09-13

RTC § 19032

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]
  4. CHAPTER 4. Payments and Assessments [19001. - 19195.]
  5. ARTICLE 3. Deficiency Assessments [19031. - 19067.]

As soon as practicable after the return is filed, the Franchise Tax Board shall examine it and shall determine the correct amount of the tax.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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