§ 19061
39 words·~1 min read·
/ca/revenue-and-taxation-code/19061·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
In case of a deficiency described in Sections 24945 and 24946, and in Sections 1033(a)(2)(C) and 1033(a)(2)(D) of the Internal Revenue Code, the deficiency may be assessed at any time prior to the expiration of the time therein provided.