2007 California Revenue and Taxation Code Article 3. Deficiency Determination

CA Codes (rtc:16730-16734)

REVENUE AND TAXATION CODE
SECTION 16730-16734



16730.  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 examination, a
deficiency shall be determined; provided that in a case where the
federal generation skipping transfer tax has been increased upon
audit of the federal return, the determination may be made at any
time within one year after the federal generation skipping transfer
tax becomes final.
   For the purposes of this section, a return filed before the last
day prescribed by law for filing such return shall be considered as
filed on such last day.


16731.  In the case of a false or fraudulent return or failure to
file a return, the Controller may determine the tax at any time.



16732.  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.




16733.  The Controller shall give notice of the deficiency
determined, together with any penalty for failure to file a return or
to show any transfer in the return filed, 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.



16734.  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.


Disclaimer: These codes may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.