Section 19105 Of Article 6. Interest From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 4. >> Article 6.

. In the case of an individual or fiduciary, the Franchise Tax Board shall not assess interest charges pursuant to Section 19101 for the period between 45 days after the date of final review of an audit determining an additional amount is owed and the date a notice of proposed deficiency assessment is sent to the taxpayer.