California Revenue & Taxation Code Cal. Rev. & Tax. Code § 19061 Official textleginfo.legislature.ca.govlast amended Jun 16, 1993SharePrintCopy citation In case of a deficiency described in Sections 24945 and 24946, and in Sections 1033(a)(2)(C) and 1033(a)(2)(D) of the Internal Revenue Code, the deficiency may be assessed at any time prior to the expiration of the time therein provided. Source: view the official text Report a problem with this page Report a problem What's wrong? Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation. No personal information is collected. Cancel Send report Thank you — sent. ‹ Previous19060Next ›19063 Nearby sections (25 sections)190461904719048190491905019051190521905419057190581905919060190611906319064190651906619066.519067190711907219073190741908119082Full table of contents →