California Revenue and Taxation Code

§ 16731

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

RTC § 16731Div. 2 · Part 9.5 · Ch. 2 · Art. 3

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

Legislative history

Added by Stats. 1977, Ch. 1079.