Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 6514 — Determinations if No Return Made
Cal. Rev. & Tax. Code § 6514
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
If the failure of any person to file a return is due to fraud or an intent to evade this part or rules and regulations, a penalty of 25 per cent of the amount required to be paid by the person, exclusive of penalties, shall be added thereto in addition to the 10 per cent penalty provided in…
Citator
Cal. Rev. & Tax. Code § 6514 — Determinations if No Return Made is in force in the current edition of the Code, and nothing recorded condemns it.
If the failure of any person to file a return is due to fraud or an intent to evade this part or rules and regulations, a penalty of 25 per cent of the amount required to be paid by the person, exclusive of penalties, shall be added thereto in addition to the 10 per cent penalty provided in Section 6511.