California § 19049 - When a deficiency is determined and the assessment becomes final, the Franchise T
Full text of California Public Contract Code - PCC § 19049 — When a deficiency is determined and the assessment becomes final, the Franchise T, with citation guidance and answers to common questions.
§ 19049. When a deficiency is determined and the assessment becomes final, the Franchise T
(a) When a deficiency is determined and the assessment becomes final, the Franchise Tax Board shall mail notice and demand to the taxpayer for the payment thereof. The deficiency assessed is due and payable at the expiration of 15 days from the date of the notice and demand. (b) The amendments made by Chapter 600 of the Statutes of 1997 are operative for notices issued on or after January 1, 1998. (c) The notice described in subdivision (a) shall be mailed in a manner that includes a postmark. For purposes of this subdivision, postmark means a postal marking made on a letter, package, or postcard indicating the date on which the item is delivered to the United States Postal Service. (d) The amendments made to this section by the act adding this subdivision are operative for notices issued on or after January 1, 2008.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 19049
What does Public Contract Code - PCC § 19049 cover?
Section 19049 ("When a deficiency is determined and the assessment becomes final, the Franchise T") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 19049?
A common citation format is "Public Contract Code - PCC § 19049" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 19049 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.