DIVISION 2. OTHER TAXES 6001-61050›PART 9.5. GENERATION SKIPPING TRANSFER TAX 16700-16950›CHAPTER 2. Imposition of the Tax 16710-16734›ARTICLE 3. Deficiency Determination 16730-16734

§ 16732

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

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.

(Added by Stats. 1977, Ch. 1079.)

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California Revenue and Taxation Code

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