Section 19061.

Cal. Revenue and Taxation Code - RTC § 19061.
in effect
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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.

References

referencesCal. Revenue and Taxation Code - RTC § 24945.
referencesCal. Revenue and Taxation Code - RTC § 1033.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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