§ 15654. Failure to Make Return, False or Fraudulent Return.
18 CA ADC § 15654Barclays Official California Code of Regulations
18 CCR § 15654
§ 15654. Failure to Make Return, False or Fraudulent Return.
If no return, an incomplete return, or a false or fraudulent return is made, the State Controller will make a return for the donor on the basis of such information as he may possess or obtain.
Penalties will be imposed for any failure to make a return, for an incomplete return and for a false or fraudulent return. These are specified in Revenue and Taxation Code Sections 15681 through 15685. (See also Section 15681).
Note: Reference: Section 15654, Revenue and Taxation Code.
This database is current through 6/14/24 Register 2024, No. 24.
Cal. Admin. Code tit. 18, § 15654, 18 CA ADC § 15654
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