California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 11311
Official textleginfo.legislature.ca.gov
If any person neglects or refuses to make a report as required by Article 2 of this chapter, the board shall make an estimate of the matters required to enable the board to make the assessment. The estimate shall be made for the year in respect to which the person failed to make the report and shall be based upon any information available to the board.
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