California Revenue and Taxation Code

§ 60303

RTC § 60303 Effective Sep 28, 1994Div. 2 · Part 31 · Ch. 6 · Art. 2

Statute text

If the neglect or refusal of a person to file a return is due to fraud or intent to evade the tax, a penalty of 25 percent of the tax shall be added thereto in addition to the 10-percent penalty provided in Section 60301.

Legislative history

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.