§ 19193
67 words·~1 min read·
/ca/revenue-and-taxation-code/19193A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Nothing in this article shall be construed to mean that by accepting and signing a voluntary disclosure agreement the Franchise Tax Board abdicates the right and authority to examine returns and determine the correct amount of tax for any of the taxable years covered by the voluntary disclosure period agreed upon and to assess any additional tax, penalty, or interest owed as a result of that examination.