California Legal Codes and Statutes

§ 19050

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.

A certificate by the Franchise Tax Board or of the board, as the case may be, of the mailing of the notices specified in this article is prima facie evidence of the assessment of the deficiency and of the giving of the notices.

Cite this section

Cal. Rev. & Tax. Code § 19050 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-2-administration-of-franchise-and-income-tax-laws/chapter-4-payments-and-assessments/article-3-deficiency-assessments/section-19050

Other sections in Article 3 - Deficiency Assessments

§ 19031§ 19032§ 19033§ 19034§ 19035§ 19036§ 19041§ 19041.5§ 19042§ 19043…§ 19058§ 19059§ 19060§ 19061§ 19063§ 19064§ 19065§ 19066§ 19066.5§ 19067

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