California Revenue and Taxation Code

§ 8402

RTC § 8402 Effective Jan 1, 2001Div. 2 · Part 2 · Ch. 11

It is unlawful for any person, firm, association, or corporation, or any officer or agent thereof, to do any of the following:

(a)Fail to pay the tax.

(b)Fail, neglect, or refuse to make and file any statement required by this part in the manner or within the time required.

…

Legislative history

Repealed and added by Stats. 2000, Ch. 1053, Sec. 48. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.