§ 7660
95 words·~1 min read·
/ca/revenue-and-taxation-code/7660A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.