California Revenue and Taxation Code

§ 46703

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

RTC § 46703 Effective Aug 1, 1991Div. 2 · Part 24 · Ch. 8

Any person who willfully evades or attempts in any manner to evade or defeat the payment of the fee imposed by this part is guilty of a felony.

Legislative history

Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.