California Revenue and Taxation Code Section 13518

CA Rev & Tax Code § 13518 (2017)  

In any case in which a deficiency has been determined in an erroneous amount, the Controller may, within three years after the erroneous determination was made, set aside the determination or issue an amended determination in the correct amount.

(Added by Stats. 1982, Ch. 1535, Sec. 15.)

Last modified: October 25, 2018