Section 19042.

Cal. Revenue and Taxation Code - RTC § 19042.
in effect
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If no protest is filed, the amount of the proposed deficiency assessment becomes final upon the expiration of the 60-day period provided in Section 19041.

References

referencesCal. Revenue and Taxation Code - RTC § 19041.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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