California Revenue and Taxation Code ARTICLE 3 - Determinations if No Return Made

• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...

Last modified: October 22, 2018