{"code":"RTC","codeName":"Revenue and Taxation Code","section":"16731","citation":"Rev. & Tax. Code, § 16731","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 9.5. GENERATION SKIPPING TRANSFER TAX [16700. - 16950.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-9.5"},{"name":"CHAPTER 2. Imposition of the Tax [16710. - 16734.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-9.5/chapter-2"},{"name":"ARTICLE 3. Deficiency Determination [16730. - 16734.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-9.5/chapter-2/article-3"}],"history":"Added by Stats. 1977, Ch. 1079.","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-16731","source":"California Legislative Information bulk export (pubinfo)"}