California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 19041
Official textleginfo.legislature.ca.govlast amended
# (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.
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