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2021 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS
CHAPTER 4 - Payments and Assessments
ARTICLE 5 - Jeopardy Assessments
Section 19090.
Universal Citation:
CA Rev & Tax Code § 19090 (2021)
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19090.
(a) Claims for the deficiency and such interest, additional amounts and additions to the tax may be presented, for adjudication in accordance with law, to the court before which the receivership proceeding (or case under Title 11 of the United States Code) is pending, despite the pendency of an appeal to the board.
(b) In the case of a receivership proceeding, no appeal shall be filed with the board after the appointment of the receiver.
(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
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