California Codes > Revenue and Taxation Code > Division 2 > Part 18.5 > Chapter 5 > Article 3 – Determinations if No Return Made
Current as of: 2024 | Check for updates
|
Other versions
Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 18.5 > Chapter 5 > Article 3 - Determinations if No Return Made
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Fraud: Intentional deception resulting in injury to another.
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19