Code Section Group

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61050]

  ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )


  ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. )

CHAPTER 4. Determination of Surcharge [41050 - 41099]

  ( Chapter 4 added by Stats. 1976, Ch. 443. )

ARTICLE 4. Determinations if No Return Made [41080 - 41084]
  ( Article 4 added by Stats. 1976, Ch. 443. )


If any person fails to make a return, the department shall make an estimate of the number of access lines or purchases of prepaid mobile telephony services that 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 department’s possession or may come into its possession. Upon the basis of this estimate the department 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.

(Amended by Stats. 2021, Ch. 432, Sec. 84. (SB 824) Effective January 1, 2022.)


In making a determination the department 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.

(Amended by Stats. 2021, Ch. 432, Sec. 85. (SB 824) Effective January 1, 2022.)


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.

(Amended by Stats. 1985, Ch. 591, Sec. 31.)


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 penalty provided in Section 41080.

(Amended by Stats. 2021, Ch. 432, Sec. 86. (SB 824) Effective January 1, 2022.)


Promptly after making its determination the department 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.

(Amended by Stats. 2021, Ch. 432, Sec. 87. (SB 824) Effective January 1, 2022.)

RTCRevenue and Taxation Code - RTC4.