Is Cal. Rev. & Tax. Code § 7660 — Determination if No Return Made still in force?

Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 7660 — Determination if No Return Made

Cal. Rev. & Tax. Code § 7660

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 2001-01-01
Current through: Nov 2, 2026 (California Legislative Counsel)

Citator

Cal. Rev. & Tax. Code § 7660 — Determination if No Return Made is in force in the current edition of the Code, and nothing recorded condemns it.

If any supplier fails, neglects, or refuses to file the return within the time prescribed by this chapter, the board shall estimate the motor vehicle fuel removals, entries or sales 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 supplier, 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.