2005 California Revenue and Taxation Code Sections 46251-46255 Article 3. Determinations If No Return Made

46251.  If any feepayer fails to make a return, the board shall make
an estimate of the amount of fee to be paid.  The estimate shall be
made for the period or periods in respect to which the person failed
to make a return and shall be based upon any information which is in
the board's possession or may come into its possession.  Upon the
basis of this estimate, the board shall compute and determine the
amount of fee or other amount required to be paid to the state,
adding to the sum thus arrived at a penalty equal to 10 percent
thereof.  One or more determinations may be made for one or more than
one period.  When a business is discontinued, a determination may be
made at any time thereafter, within the periods specified in Section
46203, as to liability arising out of that business, irrespective of
whether the determination is issued prior to the due date of the
liability as otherwise specified in this part.
46252.  In making a determination, the board may offset overpayments
for a period or periods, together with interest on the overpayments,
against underpayments for another period or periods, against
penalties, and against the interest on the underpayments.
46253.  The amount of the determination, exclusive of penalties,
shall bear interest at the modified adjusted rate per month, or
fraction thereof, established pursuant to Section 6591.5, from date
the amount of the fee, or any portion thereof, became due and payable
until the date of payment.
46254.  If the failure of any person to file a return is due to
fraud or an intent to evade this part or regulations adopted pursuant
thereto, a penalty of 25 percent of the amount required to be paid
by the person, exclusive of penalties, shall be added thereto in
addition to the 10 percent penalty provided in Section 46251.
46255.  Promptly after making its determination, the board shall
give to the person written notice of the estimate, determination, and
penalty, the notice to be served personally or by mail in the manner
prescribed for service of notice of a deficiency determination.