California Revenue and Taxation Code

§ 41083

RTC § 41083 Effective Jan 1, 2022Div. 2 · Part 20 · Ch. 4 · Art. 4

Statute text

If the failure of any person to file a return is due to fraud or an intent to evade this part or rules and regulations, 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 penalty provided in Section 41080.

Legislative history

Amended by Stats. 2021, Ch. 432, Sec. 86. (SB 824) Effective January 1, 2022.