§ 38421 If any person fails to make a return, the board shall make an …
§ 38422 In making a deterimination the board may offset overpayments for a …
§ 38423 The amount of the determination, exclusive of penalties, shall bear …
§ 38424 If the failure of any person to file a return is due to fraud or an …
§ 38425 Promptly after making its determination the board shall give to the …

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