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Cal. Revenue and Taxation Code § 13518

Cal. Revenue and Taxation Code § 13518

California · California Revenue and Taxation Code · Status: effective

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Cal. Revenue and Taxation Code § 13518, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920229
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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.