Section 16731.

  1. Law
  2. California Code
  3. Code - RTC
  4. 2 - OTHER TAXES
  5. 9.5 - GENERATION SKIPPING TRANSFER TAX
  6. 2 - Imposition of the Tax
  7. 3 - Deficiency Determination
  8. Section 16731.

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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. 1977, Ch. 1079.)


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