{"data":{"id":"us-ca/rtc-19031","jurisdiction":"us-ca","citation":"RTC § 19031","heading":"","body":"The Franchise Tax Board may proceed under this article or Article 5 (commencing with Section 19081) whether or not it requires a return as an amended return under Section 18622.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","CHAPTER 4. Payments and Assessments [19001. - 19195.]","ARTICLE 3. Deficiency Assessments [19031. - 19067.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"b102ac5358f52ee78e5efa3990aedf2e1a854f00d27523334f70aebde59b3ffb","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19027","next":"us-ca/rtc-19032"},"notice":"GroundRules: Original legal text. Not legal advice."}