ARTICLE 3. Determination if No Return Made

Article 3 added by Stats. 2000, Ch. 1053, Sec. 12.

§§ 7660–7663 · 4 sections

• § 7660 If any supplier fails, neglects, or refuses to file the return within the time prescribed by this chapter, the board shall estimate the motor vehicle fuel…
• § 7661 All determinations so made, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to…
• § 7662 If the neglect or refusal of a supplier to file a return is due to fraud or intent to evade the tax, a penalty of 25 percent of the tax shall be added thereto…
• § 7663 Promptly after making its determination the board shall give to the delinquent supplier written notice of the estimate, tax, and penalty, the notice shall be…