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California · Through 2026-09-13

RTC § 13517

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]
  4. CHAPTER 4. Deficiency Determination [13516. - 13520.]

In the case of a false or fraudulent return or failure to file a return, the Controller may determine the tax at any time.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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