{"code":"RTC","codeName":"Revenue and Taxation Code","section":"16732","citation":"Rev. & Tax. Code, § 16732","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 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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/deficiency-determination-16732","source":"California Legislative Information bulk export (pubinfo)"}