ARTICLE 3. Determinations If No Return Made

Article 3 added by Stats. 1991, Ch. 300, Sec. 6.

§§ 46251–46255 · 5 sections

• § 46251 If any feepayer fails to make a return, the board shall make an estimate of the amount of fee to be paid. The estimate shall be made for the period or periods…
• § 46252 In making a determination, the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for…
• § 46253 The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant…
• § 46254 If the failure of any person to file a return is due to fraud or an intent to evade this part or regulations adopted pursuant thereto, a penalty of 25 percent…
• § 46255 Promptly after making its determination, the department shall give to the person written notice of the estimate, determination, and penalty, the notice to be…