In the case of a false or fraudulent return or failure to file a return, the Controller may determine the tax at any time.
Cal. Rev. & Tax. Code § 13517
Deficiency Determination
Added by Stats. 1982, Ch. 1535, Sec. 15.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.