Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2024

Motor Vehicle Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law

Chapter 5. Determinations and Payments.1

Article 3. Determination If No Return Made

Section 7670

7670. Notice of determination. Promptly after making its determination the board shall give to the delinquent supplier written notice of the estimate, tax, and penalty, the notice shall be given in the manner prescribed in Section 7671 for giving notice of a deficiency determination.

1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.