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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 31. DIESEL FUEL TAX LAW 60001-60709›CHAPTER 6. Determinations and Payments 60201-60366›ARTICLE 2. Determination If No Return Made 60301-60304

§ 60301

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

If any person fails, neglects, or refuses to file the return within the time prescribed by this chapter, the board shall estimate the diesel fuel removals, entries, sales, deliveries, or use for the period for which he or she made no return within the time required. Upon the basis of this estimate, the board shall determine the tax due from the person, and shall add to the tax a penalty of 10 percent thereof. The board may make a determination for more than one period and may make one or more determinations for the same period.

(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)

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California Revenue and Taxation Code

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