California Revenue and Taxation Code

§ 40084

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

RTC § 40084Div. 2 · Part 19 · Ch. 4 · Art. 4

Statute text

View on leginfo.ca.gov

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 10 percent penalty provided in Section 40081.

Legislative history

Added by Stats. 1974, Ch. 991.