Revenue and Taxation Code section 13520

In any case in which it is claimed that a deficiency has been determined in an erroneous amount, any person who is liable for the tax may, within three years after the determination was made, bring an action against the state in the superior court having jurisdiction to have the tax modified in whole or in part.

Source: Section 13520, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=13520.­ (updated Jan. 1, 1982; accessed Jul. 7, 2025).

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Verified:
Jul. 7, 2025

§ 13520's source at ca​.gov