Section 19041 Of Article 3. Deficiency Assessments From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 4. >> Article 3.
19041
. (a) Within 60 days after the mailing of each notice of
proposed deficiency assessment the taxpayer may file with the
Franchise Tax Board a written protest against the proposed deficiency
assessment, specifying in the protest the grounds upon which it is
based.
(b) Any protest filed with the Franchise Tax Board on or before
the last date specified for filing that protest by the Franchise Tax
Board in the notice of proposed deficiency assessment (according to
Section 19034) shall be treated as timely filed.
(c) The amendments made by the act adding this subdivision shall
apply to any notice mailed after December 31, 1999.