California § 13516 - In a case not involving a false or fraudulent return or failure to file a return,
Full text of California Public Contract Code - PCC § 13516 — In a case not involving a false or fraudulent return or failure to file a return,, with citation guidance and answers to common questions.
§ 13516. In a case not involving a false or fraudulent return or failure to file a return,
In a case not involving a false or fraudulent return or failure to file a return, if the Controller determines at any time after the tax is due, but not later than four years after the return is filed, that the tax disclosed in any return required to be filed by this part is less than the tax disclosed by his or her examination, a deficiency shall be determined. That determination may also be made within such time after the expiration of that four-year period as may be agreed upon in writing between the Controller and the personal representative. For purposes of this section, a return filed before the last day prescribed by law for filing that return shall be considered as filed on that last day.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 13516
What does Public Contract Code - PCC § 13516 cover?
Section 13516 ("In a case not involving a false or fraudulent return or failure to file a return,") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 13516?
A common citation format is "Public Contract Code - PCC § 13516" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 13516 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.