{"data":{"id":"us-ca/rtc-16732","jurisdiction":"us-ca","citation":"RTC § 16732","heading":"","body":"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.","path":["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.]"],"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":"7ce3f2da02acc968edce46a1a8bf989247e278b67eaf6a7621d86cc380130495","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-16731","next":"us-ca/rtc-16733"},"notice":"GroundRules: Original legal text. Not legal advice."}