ARTICLE 3. Determinations If No Report or Return Made [30221. - 30225.]

Cal. Revenue and Taxation Code - RTC 3.

in effect

Cal. Revenue and Taxation Code - RTC § 30221. Section 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.

Cal. Revenue and Taxation Code - RTC § 30222. Section 30222.

In making a determination the board may offset overpayments for a month or months against underpayments for another month or months and against interest and penalties on the underpayments.

Cal. Revenue and Taxation Code - RTC § 30223. Section 30223.

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 date the amount, or any portion thereof, should have been reported until the date of payment.

Cal. Revenue and Taxation Code - RTC § 30224. Section 30224.

If the failure of a person to file a report is due to fraud or an intent to evade the tax, 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 30221.

Cal. Revenue and Taxation Code - RTC § 30225. Section 30225.

Promptly after making its determination the department shall give to the person written notice of its estimate and determination, and of the penalty, the notice to be served in the manner prescribed for service of notice of a deficiency determination.

Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026