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California · Through 2026-09-13

RTC § 16731

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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 9.5. GENERATION SKIPPING TRANSFER TAX [16700. - 16950.]
  4. CHAPTER 2. Imposition of the Tax [16710. - 16734.]
  5. ARTICLE 3. Deficiency Determination [16730. - 16734.]

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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