California Revenue and Taxation Code ARTICLE 3 - Determinations if No Return Made

• Section 6511.
  If any person fails to make a return, the board shall make an estimate of the amount of the gross receipts of the person, or,...
• Section 6512.
  In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period...
• Section 6513.
  The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section...
• Section 6514.
  If the failure of any person to file a return is due to fraud or an intent to evade this part or rules and regulations,...
• Section 6514.1.
  Any purchaser of a vehicle, vessel, or aircraft who registers it outside the State of California for the purpose of evading the payment of taxes...
• Section 6515.
  Promptly after making its determination the board shall give to theperson written notice of the estimate, determination, and penalty, the notice to be served personally...

Last modified: October 22, 2018