California Revenue and Taxation Code

§ 7662

RTC § 7662 Effective Jan 1, 2001Div. 2 · Part 2 · Ch. 5 · Art. 3

Statute text

If the neglect or refusal of a supplier 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 7660.

Legislative history

Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.