{"code":"RTC","codeName":"Revenue and Taxation Code","section":"13517","citation":"Rev. & Tax. Code, § 13517","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8"},{"name":"CHAPTER 4. Deficiency Determination [13516. - 13520.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8/chapter-4"}],"history":"Added by Stats. 1982, Ch. 1535, Sec. 15.","effective":null,"html":"<p>In the case of a false or fraudulent return or failure to file a return, the Controller may determine the tax at any time.</p>","text":"In the case of a false or fraudulent return or failure to file a return, the Controller may determine the tax at any time.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/deficiency-determination-13517","source":"California Legislative Information bulk export (pubinfo)"}