ARTICLE 3. Determinations If No Report or Return Made [30221. - 30225.]

Heading of Article 3 amended by Stats. 1989, Ch. 634, Sec. 32.

§§ 30221–30225 · 5 sections

• § 30221 If any person fails to make a report or return, the board shall make an estimate of the number of cigarettes or the wholesale cost of tobacco products…
• § 30222 In making a determination the board may offset overpayments for a month or months against underpayments for another month or months and against interest and…
• § 30223 The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant…
• § 30224 If the failure of a person to file a report is due to fraud or an intent to evade the tax, a penalty of 25 percent of the amount required to be paid by the…
• § 30225 Promptly after making its determination the department shall give to the person written notice of its estimate and determination, and of the penalty, the…