California Revenue and Taxation Code

§ 19116

RTC § 19116 Effective Mar 24, 2011Div. 2 · Part 10.2 · Ch. 4 · Art. 6

Statute text

(a)In the case of an individual who files a return of tax imposed under Part 10 (commencing with Section 17001) for a taxable year on or before the due date for the return, including extensions, if the Franchise Tax Board does not provide a notice to the taxpayer specifically stating the taxpayer’s liability and the basis of the liability before the close of the notification period, the Franchise Tax Board shall suspend the imposition of any interest, penalty, addition to tax, or additional amount with respect to any failure relating to the return which is computed by reference to the period of time the failure continues to exist and which is properly allocable to the suspension period.

(b)For purposes of this section:

(1)Except as provided in subdivision (e), “notification period” means the 36-month period beginning on the later of either of the following:

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Legislative history

Amended by Stats. 2011, Ch. 14, Sec. 4. (SB 86) Effective March 24, 2011. Note: This 2011 amendment added para. (8) of subd. (d) and para. (3) of subd. (i).