{"data":{"id":"us-ca/rtc-19042","jurisdiction":"us-ca","citation":"RTC § 19042","heading":"","body":"If no protest is filed, the amount of the proposed deficiency assessment becomes final upon the expiration of the 60-day period provided in Section 19041.","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":"0c8ea794f5726bb1fceeb31fea3c384fd6e514c1234b1d6aff421b9498aee40f","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19041.5","next":"us-ca/rtc-19043"},"notice":"GroundRules: Original legal text. Not legal advice."}