ARTICLE 4. Determinations if No Return Made

Article 4 added by Stats. 1976, Ch. 443.

§§ 41080–41084 · 5 sections

• § 41080 If any person fails to make a return, the department shall make an estimate of the number of access lines or purchases of prepaid mobile telephony services…
• § 41081 In making a determination the department may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for…
• § 41082 The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant…
• § 41083 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…
• § 41084 Promptly after making its determination the department shall give to the person written notice of the estimate, determination, and penalty, the notice to be…