California Revenue and Taxation Code

§ 19084

RTC § 19084 Effective Oct 10, 1999Div. 2 · Part 10.2 · Ch. 4 · Art. 5

Statute text

(a)(1) (A) Unless the Chief Counsel of the Franchise Tax Board (or the chief counsel’s delegate) personally approves (in writing) the assessment or levy, no assessment shall be made under this article and no levy shall be issued less than 30 days after either of the following:

(i)A notice and demand is mailed or issued for payment pursuant to Section 19081.

(ii)Notice and demand for a return and payment is mailed or issued pursuant to Section 19082.

…

Legislative history

Amended by Stats. 1999, Ch. 931, Sec. 16. Effective October 10, 1999.