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2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 8 - PROHIBITION OF GIFT AND DEATH TAXES
CHAPTER 4 - Deficiency Determination
Section 13520.
Universal Citation: CA Rev & Tax Code § 13520 (2017)
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.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
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