California Revenue and Taxation Code

§ 19043

RTC § 19043 Effective Jan 1, 2002Div. 2 · Part 10.2 · Ch. 4 · Art. 3

Statute text

(a)For purposes of this part, “deficiency” means the amount by which the tax imposed by Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) exceeds the excess of—

(1)The sum of—

(A)The amount shown as the tax by the taxpayer on an original or amended return, if an original or amended return was filed, plus

…

Legislative history

Amended by Stats. 2001, Ch. 191, Sec. 2. Effective January 1, 2002.