California Statutes
§ 16731. — 16731. (Added by Stats. 1977, Ch. 1079.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 9.5. PART 9.5. GENERATION SKIPPING TRANSFER TAX·Ch. 2. CHAPTER 2. Imposition of the Tax·Art. 3. ARTICLE 3. Deficiency Determination
In the case of a false or fraudulent return or failure to file a return, the Controller may determine the tax at any time.
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California § 16731. (16731. (Added by Stats. 1977, Ch. 1079.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1977, Ch. 1079.