Rev. & Tax. Code, § 41080 · Article 4. Determinations if No Return Made
Rev. & Tax. Code, § 41080
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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 surcharges. 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 amounts 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.
Notes and commentary — not statutory text
History
Amended by Stats. 2022, Ch. 747, Sec. 26. (AB 988) Effective September 29, 2022.
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=41080.
- Text hash
- sha256 b892e66eb1aefa49531b56a2fd23fe594e80bbe801dd70d6329c9046f4b5ba57
- 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 3 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 41080. Each shows the citation as that text prints it.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.