Cal. Rev. & Tax. Code § 13518

Current through the 2023 Legislative Session.

Section 13518 - Deficiency determined in erroneous amount

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.

Ca. Rev. and Tax. Code § 13518

Added by Stats. 1982, Ch. 1535, Sec. 15.