California § 8801 - If any user fails to make a return, the board shall make an estimate of the amoun
Full text of California Public Contract Code - PCC § 8801 — If any user fails to make a return, the board shall make an estimate of the amoun, with citation guidance and answers to common questions.
§ 8801. If any user fails to make a return, the board shall make an estimate of the amoun
If any user fails to make a return, the board shall make an estimate of the amount of fuel used by the user which is subject to the tax. The estimate shall be made for the month or months in respect to which the user failed to make a return and shall be based upon any information available to the board. Upon the basis of this estimate the board shall compute and determine the amount required to be paid to the State, adding to the sum thus fixed a penalty equal to 10 percent thereof. One or more determinations may be made for one or for more than one month.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 8801
What does Public Contract Code - PCC § 8801 cover?
Section 8801 ("If any user fails to make a return, the board shall make an estimate of the amoun") 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 § 8801?
A common citation format is "Public Contract Code - PCC § 8801" (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 § 8801 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.