California Revenue and Taxation Code
§ 60704
RTC § 60704 Effective Sep 28, 1994Div. 2 · Part 31 · Ch. 11
Statute text
View on leginfo.ca.govAny person who makes, issues or signs a false or fraudulent claim for refund under this part is guilty of a misdemeanor punishable as provided in Section 60706.
Legislative history
Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.