California Revenue and Taxation Code ARTICLE 3 - Deficiency Determination

• Section 16730.
  In a case not involving a false or fraudulent return or failure to file a return, if the Controller determines at any time after the...
• Section 16731.
  In the case of a false or fraudulent return or failure to file a return, the Controller may determine the tax at any time.(Added by...
• Section 16732.
  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...
• Section 16733.
  The Controller shall give notice of the deficiency determined, together with any penalty for failure to file a return or to show any transfer in...
• Section 16734.
  In any case in which it is claimed that a deficiency has been determined in an erroneous amount, any person who is liable for the...

Last modified: October 22, 2018