California Revenue and Taxation Code

§ 8804

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

RTC § 8804Div. 2 · Part 3 · Ch. 4 · Art. 3

Statute text

View on leginfo.ca.gov

If the failure of a user to file a return 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 user, exclusive of penalties, shall be added thereto in addition to the 10-percent penalty provided in Section 8801.

Legislative history

Amended by Stats. 1963, Ch. 556.