GroundRules
RTC § 16732
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 9.5. GENERATION SKIPPING TRANSFER TAX [16700. - 16950.]
- CHAPTER 2. Imposition of the Tax [16710. - 16734.]
- ARTICLE 3. Deficiency Determination [16730. - 16734.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON