6511-6515

REVENUE AND TAXATION CODE
SECTION 6511-6515




6511.  If any person fails to make a return, the board shall make an
estimate of the amount of the gross receipts of the person, or, as
the case may be, of the amount of the total sales price of tangible
personal property sold or purchased by the person, the storage, use,
or other consumption of which in this state is subject to the use
tax. 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 in its
possession. Upon the basis of this estimate the board shall compute
and determine the amount of tax or other 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. When a business is discontinued a
determination may be made at any time thereafter, within the periods
specified in Section 6487, as to liability arising out of that
business, irrespective of whether the determination is issued prior
to the due date of the liability as otherwise specified in this part.




6512.  In making a determination the board 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. The
interest on underpayments and overpayments shall be computed in the
manner set forth in Sections 6591 and 6907.



6513.  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
last day of the month following the quarterly period for which the
amount or any portion thereof should have been returned until the
date of payment.



6514.  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 per cent of the amount required to be paid by the person,
exclusive of penalties, shall be added thereto in addition to the 10
per cent penalty provided in Section 6511.



6514.1.  Any purchaser of a vehicle, vessel, or aircraft who
registers it outside the State of California for the purpose of
evading the payment of taxes due under this part shall be liable for
a penalty of 50 percent of any tax determined to be due on the sales
price of the vehicle, vessel, or aircraft.



6515.  Promptly after making its determination the board shall give
to theperson 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.