California § 60301 - If any person fails, neglects, or refuses to file the return within the time pres
Full text of California Public Contract Code - PCC § 60301 — If any person fails, neglects, or refuses to file the return within the time pres, with citation guidance and answers to common questions.
§ 60301. If any person fails, neglects, or refuses to file the return within the time pres
If any person fails, neglects, or refuses to file the return within the time prescribed by this chapter, the board shall estimate the diesel fuel removals, entries, sales, deliveries, or use 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 person, 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.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 60301
What does Public Contract Code - PCC § 60301 cover?
Section 60301 ("If any person fails, neglects, or refuses to file the return within the time pres") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 60301?
A common citation format is "Public Contract Code - PCC § 60301" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 60301 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.