California § 19066.5 - In the case of any information that is required to be reported to the Franchise T
Full text of California Public Contract Code - PCC § 19066.5 — In the case of any information that is required to be reported to the Franchise T, with citation guidance and answers to common questions.
§ 19066.5. In the case of any information that is required to be reported to the Franchise T
In the case of any information that is required to be reported to the Franchise Tax Board under Section 19141.2 or 19141.5, the time for assessment of any tax imposed by Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part with respect to any event or period to which that information relates shall not expire before the date that is four years after the date on which the Franchise Tax Board is furnished the information required to be reported under Section 19141.2 or 19141.5, or within the periods provided in Section 19057, 19058, 19059, 19060, 19065, 24945, 24946, Section 1033(a)(2)(C) of the Internal Revenue Code, or Section 1033(a)(2)(D) of the Internal Revenue Code, whichever period expires later.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 19066.5
What does Public Contract Code - PCC § 19066.5 cover?
Section 19066.5 ("In the case of any information that is required to be reported to 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 § 19066.5?
A common citation format is "Public Contract Code - PCC § 19066.5" (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 § 19066.5 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.