Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 30224 — Determinations If No Report or Return Made
Cal. Rev. & Tax. Code § 30224
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
If the failure of a person to file a report 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 person, exclusive of penalties, shall be added thereto in addition to the 10 percent penalty provided in Section 30221.
Citator
Cal. Rev. & Tax. Code § 30224 — Determinations If No Report or Return Made is in force in the current edition of the Code, and nothing recorded condemns it.
If the failure of a person to file a report 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 person, exclusive of penalties, shall be added thereto in addition to the 10 percent penalty provided in Section 30221.