Revenue and Taxation Code § 19032
‹ § 19031§ 19033 ›Open in browserleginfo ↗19032.
As soon as practicable after the return is filed, the Franchise Tax Board shall examine it and shall determine the correct amount of the tax.
(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)