California Revenue and Taxation Code

§ 19035

RTC § 19035 Effective Jan 1, 2017Div. 2 · Part 10.2 · Ch. 4 · Art. 3

Statute text

In the case of a joint return filed by spouses, the notice of proposed deficiency assessment may be a single joint notice, except that if the Franchise Tax Board is notified by either spouse that separate residences have been established, it shall mail to each spouse, in lieu of the single joint notice, duplicate originals of the joint notice.

Legislative history

Amended by Stats. 2016, Ch. 50, Sec. 108. (SB 1005) Effective January 1, 2017.