California Codes > Revenue and Taxation Code > Division 2 > Part 3 > Chapter 4 > Article 3 – Determinations if No Return Made


§ 8801	If any user fails to make a return, the board shall make an estimate …
§ 8802	In making a determination the board may offset overpayments for a …
§ 8803	The amount of the determination, exclusive of penalties, shall bear …
§ 8804	If the failure of a user to file a return is due to fraud or an …
§ 8805	Promptly after making its determination the board shall give to the …

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.

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