Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 11311 — Estimated and Escaped Assessments
Cal. Rev. & Tax. Code § 11311
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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…
Citator
Cal. Rev. & Tax. Code § 11311 — Estimated and Escaped Assessments is in force in the current edition of the Code, and nothing recorded condemns it.
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.