2007 California Revenue and Taxation Code Article 4. Determinations If No Return Made

CA Codes (rtc:40081-40085)

40081.  If any person fails to make a return, the board shall make
an estimate of the amount of kilowatt-hours sold for consumption by
the person, or, as the case may be, of the amount of kilowatt-hours
purchased by the person, the consumption of which in this state is
subject to the surcharge.  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 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 for more than one period.



40082.  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.




40083.  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 the
last day of the month following the quarterly period for which the
amount or any portion thereof should have been returned until the
date of payment.



40084.  If the failure of any person to file a return is due to
fraud or an intent to evade this part or rules and regulations, 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 40081.



40085.  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.