ARTICLE 3. Deficiency Determination

Article 3 added by Stats. 1977, Ch. 1079.

§§ 16730–16734 · 5 sections

• § 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 tax is due, but not later…
• § 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.
• § 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…
• § 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 the return…
• § 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 tax may, within three years…