ARTICLE 3. Determinations if No Return Made

Article 3 added by Stats. 1941, Ch. 38.

§§ 8801–8805 · 5 sections

• § 8801 If any user fails to make a return, the board shall make an estimate of the amount of fuel used by the user which is subject to the tax. The estimate shall be…
• § 8802 In making a determination the board may offset overpayments for a month or months against underpayments for another month or months and against interest and…
• § 8803 The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant…
• § 8804 If the failure of a user to file a return is due to fraud or an intent to evade the tax, a penalty of 25 percent of the amount required to be paid by the user,…
• § 8805 Promptly after making its determination the department shall give to the user written notice of its estimate and determination, the notice to be served in the…