§ 19051
73 words·~1 min read·
/ca/revenue-and-taxation-code/19051A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any amount of tax in excess of that disclosed by the return, due to a mathematical error, notice of which has been mailed to the taxpayer, is not a deficiency assessment. The taxpayer has no right of protest or appeal based on that notice; however, the amount of tax erroneously omitted in the return may be assessed and collected in the manner provided in this part as in the case of deficiency assessments.