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Business Taxes Law Guide—Revision 2024
Use Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 3. Use Fuel Tax
Chapter 4. Determinations.
Article 3. Determinations If No Return Made
Section 8801
8801. Determination; failure to make return; penalty. 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.
History—Stats. 1954, p. 114, in effect April 20, 1954, substituted a penalty of "10" for "25" percent. Stats. 1963, p. 1437, in effect September 20, 1963, substituted "return" for "report."