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Cal. Revenue and Taxation Code § 16731

Cal. Revenue and Taxation Code § 16731

California · California Revenue and Taxation Code · Status: effective

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Cal. Revenue and Taxation Code § 16731, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920355
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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.