2007 California Revenue and Taxation Code Chapter 4. Deficiency Determination

CA Codes (rtc:13516-13520)

13516.  In a case not involving a false or fraudulent return or
failure to file a return, if the Controller determines at any time
after the tax is due, but not later than four years after the return
is filed, that the tax disclosed in any return required to be filed
by this part is less than the tax disclosed by his or her
examination, a deficiency shall be determined.  That determination
may also be made within such time after the expiration of that
four-year period as may be agreed upon in writing between the
Controller and the personal representative.
   For purposes of this section, a return filed before the last day
prescribed by law for filing that return shall be considered as filed
on that last day.



13517.  In the case of a false or fraudulent return or failure to
file a return, the Controller may determine the tax at any time.



13518.  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.




13519.  The Controller shall give notice of the deficiency
determined, together with any penalty for failure to file a return,
by personal service or by mail to the person filing the return at the
address stated in the return, or, if no return is filed, to the
person liable for the tax.  Copies of the notice of deficiency may in
like manner be given to such other persons as the Controller deems
advisable.



13520.  In any case in which it is claimed that a deficiency has
been determined in an erroneous amount, any person who is liable for
the tax may, within three years after the determination was made,
bring an action against the state in the superior court having
jurisdiction to have the tax modified in whole or in part.