SECTIONS 60301-60304 - California Statutes

REVENUE AND TAXATION CODE

SECTION 60301-60304

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, 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.

60302. Each determination so made, exclusive of penalties, shall
bear interest at the modified adjusted rate per month, or fraction
thereof, established pursuant to Section 6591.5, from the last day of
the month following the reporting period for which the amount or any
portion thereof should have been returned until the date of payment.

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 addition to the 10-percent penalty
provided in Section 60301.

60304. Promptly after making its determination, the board shall
give to the delinquent person written notice of the estimate,
including tax, interest, and penalty. The notice shall be given in
the manner prescribed in Section 60311 for giving notice of a
deficiency determination.