California Statutes
§ 13520. — 13520. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
California § 13520.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 8.PART 8. PROHIBITION OF GIFT AND DEATH TAXES
Ch. 4.CHAPTER 4. Deficiency Determination
This text of California § 13520. (13520. (Added by Stats. 1982, Ch. 1535, Sec. 15.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 13520. (2026).
Text
In any case in which it is claimed that a deficiency has been determined in an erroneous amount, any person who is liable for the tax may, within three years after the determination was made, bring an action against the state in the superior court having jurisdiction to have the tax modified in whole or in part.
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Legislative History
Added by Stats. 1982, Ch. 1535, Sec. 15.
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Bluebook (online)
California § 13520., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/13520..