ARTICLE 2. Determination If No Return Made [60301. - 60304.]

Article 2 added by Stats. 1994, Ch. 912, Sec. 17.

§§ 60301–60304 · 4 sections

• § 60301 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,…
• § 60302 Each determination so made, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to…
• § 60303 If the neglect or refusal of a person 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 in…
• § 60304 Promptly after making its determination, the board shall give to the delinquent person written notice of the estimate, including tax, interest, and penalty.…