California Revenue and Taxation Code ARTICLE 4 - Determinations if No Return Made

• Section 41080.
  If any person fails to make a return, the board shall make an estimate of the amount of the charges for services by the person,...
• Section 41081.
  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 41082.
  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 41083.
  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 41084.
  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