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Article 7. Determination of Tax | Midpage
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California Code of Regulations
Title 18
Division 2.5. State Controller
Chapter 2. Gift Tax
Article 7. Determination of Tax
Article 7. Determination of Tax
State of California
15801
Deficiency Determination, Generally.
15801.1
Time for Determination, General.
15802
Time for Determination, False or Fraudulent Return or Unreported Gifts.
15803
Erroneous Determination, Time for Change.
15804
Notice of Determination.
15807
Amendment of Determinations, Prior Year Gifts.