The general time limit for Franchise Tax Board (FTB) to assess additional California state income and franchise taxes is provided by Section 19057 of the Revenue and Taxation Code. Which of the following statements is true regarding the Statute of Limitations on Assessments?

A. The law generally requires the FTB to mail a proposed deficiency assessment to the taxpayer within four years after the filing date of the taxpayer's return

B. Assessments are never allowed after the general time limit expires

C. When determining the time limit, returns filed before the original due date of a personal income tax return are considered as filed on that specific date

D. If the taxpayer did not file an income tax return, the FTB has two years from the original due date to assess the tax