ARTICLE 3. Determinations if No Return Made

Article 3 added by Stats. 1976, Ch. 176.

§§ 38421–38425 · 5 sections

• § 38421 If any person fails to make a return, the board shall make an estimate of the amount of the total timber harvested by the person and the immediate harvest…
• § 38422 In making a deterimination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for…
• § 38423 The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, as defined in…
• § 38424 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 percent of the amount…
• § 38425 Promptly after making its determination the department shall give to the person written notice of the estimate, determination, and penalty, the notice to be…