§ 13516 In a case not involving a false or fraudulent return or failure to …
§ 13517 In the case of a false or fraudulent return or failure to file a …
§ 13518 In any case in which a deficiency has been determined in an erroneous …
§ 13519 The Controller shall give notice of the deficiency determined, …
§ 13520 In any case in which it is claimed that a deficiency has been …
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 8 > Chapter 4 - Deficiency Determination

  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18