California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 19034
Official textleginfo.legislature.ca.govlast amended
# (a)
Each notice shall set forth the reasons for the proposed deficiency assessment and the computation thereof.
# (b)
Each notice shall include the date determined by the Franchise Tax Board as the last day on which the taxpayer may file a written protest pursuant to Section 19041. Failure to include this date shall not invalidate a notice that is otherwise valid.
# (c)
The amendments made by the act adding this subdivision shall apply to any notice mailed after December 31, 1999.
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