Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 13. CIGARETTE TAX [30001 - 30483]
( Part 13 added by Stats. 1959, Ch. 1040. ) CHAPTER 4. Determinations [30181 - 30285]
( Chapter 4 added by Stats. 1959, Ch. 1040. ) ARTICLE 3. Determinations If No Report or Return Made [30221 - 30225]
( Heading of Article 3 amended by Stats. 1989, Ch. 634, Sec. 32. ) 30221.
If any person fails to make a report or return, the board shall make an estimate of the number of cigarettes or the wholesale cost of tobacco products distributed by him or her. The estimate shall be made for the month or months in respect to which the person failed to make a report or return and shall be based upon any information available to the board. 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 fixed a penalty equal to 10 percent thereof. One or more determinations may be made for one or for more than one
month.
(Amended by Stats. 1989, Ch. 634, Sec. 33. Effective September 21, 1989.)