Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802]
( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) CHAPTER 4. Payments and Assessments [19001 - 19195]
( Chapter 4 added by Stats. 1993, Ch. 31, Sec. 26. ) ARTICLE 3. Deficiency Assessments [19031 - 19067]
( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. ) 19035.
In the case of a joint return filed by spouses, the notice of proposed deficiency assessment may be a single joint notice, except that if the Franchise Tax Board is notified by either spouse that separate residences have been established, it shall mail to each spouse, in lieu of the single joint notice, duplicate originals of the joint notice.
(Amended by Stats. 2016, Ch. 50, Sec. 108. (SB 1005) Effective January 1, 2017.)