SECTIONS 8801-8805 - California Statutes

REVENUE AND TAXATION CODE

SECTION 8801-8805

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 made for the month or months in
respect to which the user failed to make a return and shall be based
upon any information available to the board. Upon the basis of this
estimate the board shall compute and determine the amount required to
be paid to the State, adding to the sum thus fixed a penalty equal
to 10 percent thereof. One or more determinations may be made for one
or for more than one month.

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 penalties on the underpayments.

8803. The amount of the determination, 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 calendar month following the reporting period for
which the amount, or any portion thereof, should have been reported
until the date of payment.

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, exclusive of penalties, shall be
added thereto in addition to the 10-percent penalty provided in
Section 8801.

8805. Promptly after making its determination the board shall give
to the user written notice of its estimate and determination, the
notice to be served personally or by mail in the manner prescribed
for service of notice of a deficiency determination.