SECTIONS 41080-41084 - California Statutes

REVENUE AND TAXATION CODE

SECTION 41080-41084

41080. If any person fails to make a return, the board shall make
an estimate of the amount of the charges for services by the person,
or, as the case may be of the amount of charges for services received
by the persons, in this state which are 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, or ten
dollars ($10), whichever is greater. One or more determinations may
be made for one or for more than one period.

41081. 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.

41082. 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
day specified pursuant to Section 41051 for which the amount or any
portion thereof should have been returned until the date of payment.

41083. 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, or twenty-five dollars ($25),
whichever is greater, shall be added thereto in addition to the
penalty provided in Section 41080.

41084. 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.