California Revenue and Taxation Code

§ 30224

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 30224Div. 2 · Part 13 · Ch. 4 · Art. 3

Statute text

View on leginfo.ca.gov

If the failure of a person to file a report is due to fraud or an intent to evade the tax, a penalty of 25 percent of the amount required to be paid by the person, exclusive of penalties, shall be added thereto in addition to the 10 percent penalty provided in Section 30221.

Legislative history

Added by Stats. 1959, Ch. 1040.