{"data":{"id":"us-ca/rtc-13517","jurisdiction":"us-ca","citation":"RTC § 13517","heading":"","body":"In the case of a false or fraudulent return or failure to file a return, the Controller may determine the tax at any time.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]","CHAPTER 4. Deficiency Determination [13516. - 13520.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"6cd99af488f7a438bd8c5636c56b9fd0b246b39944a3b03ad4ab70312595fe78","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-13516","next":"us-ca/rtc-13518"},"notice":"GroundRules: Original legal text. Not legal advice."}