§ 16732
39 words·~1 min read·
/ca/revenue-and-taxation-code/16732A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.