DIVISION 2. OTHER TAXES 6001-60709›PART 9.5. GENERATION SKIPPING TRANSFER TAX 16700-16950›CHAPTER 2. Imposition of the Tax 16710-16734›ARTICLE 3. Deficiency Determination 16730-16734

§ 16731

California Revenue and Taxation Code · 2018-11 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. 1977, Ch. 1079.)

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California Revenue and Taxation Code

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