California Revenue and Taxation Code ARTICLE 2 - Determination If No Return Made

• Section 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...
• Section 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,...
• Section 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...
• Section 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...

Last modified: October 22, 2018