Cal. Code Regs. tit. 18 § 15654

Current through Register 2024 Notice Reg. No. 25, June 21, 2024

Section 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.

Cal. Code Regs. Tit. 18, § 15654