California Revenue and Taxation Code ARTICLE 4 - Estimated and Escaped Assessments
- Section 11311.
If any person neglects or refuses to make a report as required by Article 2 of this chapter, the board shall make an estimate of...
- Section 11312.
After making its estimate the board shall give to the person written notice of the estimate and its assessment. The notice shall be served personally...
- Section 11314.
If the board is dissatisfied with the report filed by any person, it may compute and determine the assessment upon the basis of any information...
- Section 11315.
If any property required to be assessed for any year wholly escapes assessment or escapes assessment in part due to the board’s underassessing the property...
- Section 11316.
If the board makes an assessment pursuant to Section 11311, 11314, or 11315 due to the negligence of the taxpayer, a penalty of 10 percent...
- Section 11317.
(a) An escape assessment shall be entered on the current private railroad car tax record, and if this is not the record for the year in...
- Section 11318.
Except in the case of a taxpayer fraudulently or willfully attempting to evade the tax, any escape assessment shall be made and the taxpayer notified...
- Section 11319.
If any assessment made pursuant to this article results in a tax that is paid after December 10 of the year to which the assessment...
Last modified: October 22, 2018