Rev. & Tax. Code, § 16731 · Article 3. Deficiency Determination

Rev. & Tax. Code, § 16731

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

In the case of a false or fraudulent return or failure to file a return, the Controller may determine the tax at any time.

Notes and commentary — not statutory text

History

Added by Stats. 1977, Ch. 1079.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=16731.
Text hash: sha256 6cd99af488f7a438bd8c5636c56b9fd0b246b39944a3b03ad4ab70312595fe78
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.