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California · Through 2026-09-13

RTC § 60304

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 31. DIESEL FUEL TAX LAW [60001. - 60709.]
  4. CHAPTER 6. Determinations and Payments [60201. - 60366.]
  5. ARTICLE 2. Determination If No Return Made [60301. - 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 shall be given in the manner prescribed in Section 60311 for giving notice of a deficiency determination.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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