Home/California/Statutes/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/§ 16732.
California Statutes

§ 16732. — 16732. (Added by Stats. 1977, Ch. 1079.)

California § 16732.
JurisdictionCalifornia
Code RTCRevenue 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

This text of California § 16732. (16732. (Added by Stats. 1977, Ch. 1079.)) 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 § 16732. (2026).

Text

In any case in which a deficiency has been determined in an erroneous amount, the Controller may, within three years after the erroneous determination was made, set aside the determination or issue an amended determination in the correct amount.

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Legislative History

Added by Stats. 1977, Ch. 1079.
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Bluebook (online)
California § 16732., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/16732..