Section 40081 Of Article 4. Determinations If No Return Made From California Revenue And Taxation Code >> Division 2. >> Part 19. >> Chapter 4. >> Article 4.
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.