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

• Section 7660.
  If any supplier fails, neglects, or refuses to file the return within the time prescribed by this chapter, the board shall estimate the motor vehicle...
• Section 7661.
  All determinations so made, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5,...
• Section 7662.
  If the neglect or refusal of a supplier to file a return is due to fraud or intent to evade the tax, a penalty of...
• Section 7663.
  Promptly after making its determination the board shall give to the delinquent supplier written notice of the estimate, tax, and penalty, the notice shall be...

Last modified: October 22, 2018