California Revenue and Taxation Code ARTICLE 3 - Determinations If No Report or Return Made

• Section 30221.
  If any person fails to make a report or return, the board shall make an estimate of the number of cigarettes or the wholesale cost...
• Section 30222.
  In making a determination the board may offset overpayments for a month or months against underpayments for another month or months and against interest and...
• Section 30223.
  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 30224.
  If the failure of a person to file a report is due to fraud or an intent to evade the tax, a penalty of 25...
• Section 30225.
  Promptly after making its determination the board shall give to the person written notice of its estimate and determination, and of the penalty, the notice...

Last modified: October 22, 2018