Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 13520 — Deficiency Determination
Cal. Rev. & Tax. Code § 13520
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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…
Citator
Cal. Rev. & Tax. Code § 13520 — Deficiency Determination is in force in the current edition of the Code, and nothing recorded condemns it.
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.