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

• Section 46251.
  If any feepayer fails to make a return, the board shall make an estimate of the amount of fee to be paid. The estimate shall...
• Section 46252.
  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 46253.
  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 46254.
  If the failure of any person to file a return is due to fraud or an intent to evade this part or regulations adopted pursuant...
• Section 46255.
  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