California Revenue and Taxation Code 16732 – In any case in which a deficiency has been determined in an erroneous …
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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.)
Terms Used In California Revenue and Taxation Code 16732
- Controller: means the State Controller. See California Revenue and Taxation Code 21