Section 19064 Of Article 3. Deficiency Assessments From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 4. >> Article 3.
19064
. (a) If any person initiates a motion to quash a subpoena, as
provided by Sections 7465 to 7476, inclusive, of the Government
Code, and that person is the person with respect to whose liability
the subpoena is issued (or is the agent, nominee, or other person
acting under the direction or control of that person), then the
running of any period of limitations under Section 19057 (relating to
deficiency assessments), Section 19087 (relating to false or
fraudulent returns), or Section 19704 (relating to criminal
prosecutions) with respect to that person shall be suspended for the
period during which a proceeding, and appeals therein, with respect
to the enforcement of the subpoena is pending.
(b) In the absence of the resolution of the subpoenaed person's
response to a subpoena issued under Section 19504 (power of
examination), the running of any period of limitations under Section
19057 (relating to deficiency assessments), Section 19087 (relating
to false or fraudulent returns), or Section 19704 (relating to
criminal prosecutions) with respect to any person whose liability the
subpoena was issued (other than a person taking action as provided
by subdivision (a)) shall be suspended for the period beginning on
the date which is six months after the service of the subpoena and
ending with the final resolution of that response.
(c) The amendments made by the act adding this subdivision are
operative for any subpoena served after the effective date of the act
adding this subdivision.