§ 40081 If any person fails to make a return, the board shall make an …
§ 40082 In making a determination the board may offset overpayments for a …
§ 40083 The amount of the determination, exclusive of penalties, shall bear …
§ 40084 If the failure of any person to file a return is due to fraud or an …
§ 40085 Promptly after making its determination the board shall give to the …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 19 > Chapter 4 > Article 4 - 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