ARTICLE 4. Determinations If No Return Made

Article 4 added by Stats. 1974, Ch. 991.

§§ 40081–40085 · 5 sections

• § 40081 If any person fails to make a return, the board shall make an estimate of the amount of kilowatt-hours sold for consumption by the person, or, as the case may…
• § 40082 In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for…
• § 40083 The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant…
• § 40084 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…
• § 40085 Promptly after making its determination the department shall give to the person written notice of the estimate, determination, and penalty, the notice to be…