California Codes > Revenue and Taxation Code > Division 2 > Part 14 > Chapter 6 > Article 3 – Determinations if No Return Made
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| § 32291 | If any taxpayer fails to make a return required by this part, the … |
Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 14 > Chapter 6 > 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.
- Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
- Tax: as used in this part , except in Chapters 4 (commencing with Section 32151) and 5 (commencing with Section 32201), means the excise tax imposed by this part on beer or wine or on distilled spirits. See California Revenue and Taxation Code 32004