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

• Section 38421.
  If any person fails to make a return, the board shall make an estimate of the amount of the total timber harvested by the person...
• Section 38422.
  In making a deterimination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period...
• Section 38423.
  The amount of the determination, exclusive of penalties, shall bear interest at the adjusted annual rate established pursuant to Section 19521 from the last day...
• Section 38424.
  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 38425.
  Promptly after making its determination the board shall give to the person written notice of the estimate, determination, and penalty, the notice to be served...

Last modified: October 22, 2018