{"data":{"id":"us-ca/rtc-19032","jurisdiction":"us-ca","citation":"RTC § 19032","heading":"","body":"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.","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":"0c357cc3f9a5b75e9d09e8087b9fa4cb747738654bd0d4068246e43a8999ae07","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19031","next":"us-ca/rtc-19033"},"notice":"GroundRules: Original legal text. Not legal advice."}