California Revenue and Taxation Code

§ 16734

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

RTC § 16734Div. 2 · Part 9.5 · Ch. 2 · Art. 3

Statute text

View on leginfo.ca.gov

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.

Legislative history

Added by Stats. 1977, Ch. 1079.