{"data":{"id":"us-ca/rtc-19051","jurisdiction":"us-ca","citation":"RTC § 19051","heading":"","body":"Any amount of tax in excess of that disclosed by the return, due to a mathematical error, notice of which has been mailed to the taxpayer, is not a deficiency assessment. The taxpayer has no right of protest or appeal based on that notice; however, the amount of tax erroneously omitted in the return may be assessed and collected in the manner provided in this part as in the case of deficiency assessments.","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":"597ec9bfd69c035e2dcddd273f4824ef8e13f024a2aaab20c6bf2378640afac5","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19050","next":"us-ca/rtc-19052"},"notice":"GroundRules: Original legal text. Not legal advice."}