Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 60303 — Determination If No Return Made
Cal. Rev. & Tax. Code § 60303
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1994-09-28
- Current through
- Nov 2, 2026 (California Legislative Counsel)
If the neglect or refusal of a person 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 60301.
Citator
Cal. Rev. & Tax. Code § 60303 — Determination If No Return Made is in force in the current edition of the Code, and nothing recorded condemns it.
If the neglect or refusal of a person 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 60301.