Rev. & Tax. Code, § 30221 · Article 3. Determinations If No Report or Return Made
Rev. & Tax. Code, § 30221
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Amended by Stats. 1989, Ch. 634, Sec. 33. Effective September 21, 1989.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30221.
- Text hash
- sha256 f27e58175f15e0536f2ee0c91570e4eebbda0501838f9a4b3df94276e876b018
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Cited by 2 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 30221. Each shows the citation as that text prints it.
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