ARTICLE 3. Determinations if No Return Made

Article 3 added by Stats. 1941, Ch. 36.

§§ 6511–6515 · 6 sections

• § 6511 If any person fails to make a return, the board shall make an estimate of the amount of the gross receipts of the person, or, as the case may be, of the amount…
• § 6512 In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for…
• § 6513 The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant…
• § 6514 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, a penalty of 25 per cent of the amount…
• § 6514.1 Any purchaser of a vehicle, vessel, or aircraft who registers it outside the State of California for the purpose of evading the payment of taxes due under this…
• § 6515 Promptly after making its determination, the department shall give to the person written notice of the estimate, determination, and penalty, the notice to be…