Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 13517 — Deficiency Determination
Cal. Rev. & Tax. Code § 13517
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
In the case of a false or fraudulent return or failure to file a return, the Controller may determine the tax at any time.
Citator
Cal. Rev. & Tax. Code § 13517 — Deficiency Determination is in force in the current edition of the Code, and nothing recorded condemns it.
In the case of a false or fraudulent return or failure to file a return, the Controller may determine the tax at any time.