Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 16732 — Deficiency Determination
Cal. Rev. & Tax. Code § 16732
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 16732 — Deficiency Determination is in force in the current edition of the Code, and nothing recorded condemns it.
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.