Earlier editions: 2020-112018-11
DIVISION 2. OTHER TAXES 6001-61050›PART 8. PROHIBITION OF GIFT AND DEATH TAXES 13301-14302›CHAPTER 4. Deficiency Determination 13516-13520
§ 13517
California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California
In the case of a false or fraudulent return or failure to file a return, the Controller may determine the tax at any time.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
Continue researching
State and federal sources. Edit the document title or filters, then run your search.
Get a plain-English answer with a citation back to this text.
Ask AI about this code