§ 46251 If any feepayer fails to make a return, the board shall make an …
§ 46252 In making a determination, the board may offset overpayments for a …
§ 46253 The amount of the determination, exclusive of penalties, shall bear …
§ 46254 If the failure of any person to file a return is due to fraud or an …
§ 46255 Promptly after making its determination, the board shall give to the …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 24 > Chapter 3 > Article 3 - Determinations If No Return Made

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • County: includes "city and county. See California Public Resources Code 14
  • department: means the Department of Parks and Recreation and "director" means the Director of Parks and Recreation. See California Public Resources Code 5001.1
  • District: means any district authorized to provide park, recreational, or open-space services, or a combination of those services, except a school district. See California Public Resources Code 5096.228
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fraud: Intentional deception resulting in injury to another.
  • Fund: means the Parklands Fund of 1984. See California Public Resources Code 5096.228
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • 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
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.