CHAPTER 4. Deficiency Determination

Chapter 4 added by Stats. 1982, Ch. 1535, Sec. 15.

§§ 13516–13520 · 5 sections

• § 13516 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 tax is due, but not later…
• § 13517 In the case of a false or fraudulent return or failure to file a return, the Controller may determine the tax at any time.
• § 13518 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…
• § 13519 The Controller shall give notice of the deficiency determined, together with any penalty for failure to file a return, by personal service or by mail to the…
• § 13520 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 tax may, within three years…