California Revenue and Taxation Code 13517 – In the case of a false or fraudulent return or failure to file a …
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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.)
Terms Used In California Revenue and Taxation Code 13517
- Controller: means the State Controller. See California Revenue and Taxation Code 21