DIVISION 2. OTHER TAXES 6001-61050›PART 6. PRIVATE RAILROAD CAR TAX 11201-11702›CHAPTER 2. Assessments 11251-11354›ARTICLE 4. Estimated and Escaped Assessments 11311-11319

§ 11311

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

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.

(Added by Stats. 1941, Ch. 41.)

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California Revenue and Taxation Code

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