California Revenue and Taxation Code

§ 16732

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 16732Div. 2 · Part 9.5 · Ch. 2 · Art. 3

Statute text

View on leginfo.ca.gov

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.

Legislative history

Added by Stats. 1977, Ch. 1079.