California Legal Codes and Statutes

§ 60304

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.

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.

Cite this section

Cal. Rev. & Tax. Code § 60304 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-31-diesel-fuel-tax-law/chapter-6-determinations-and-payments/article-2-determination-if-no-return-made/section-60304

Other sections in Article 2 - Determination If No Return Made

§ 60301§ 60302§ 60303§ 60304

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