Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 8804 — Determinations if No Return Made
Cal. Rev. & Tax. Code § 8804
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
If the failure of a user to file a return 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 user, exclusive of penalties, shall be added thereto in addition to the 10-percent penalty provided in Section 8801.
Citator
Cal. Rev. & Tax. Code § 8804 — Determinations if No Return Made is in force in the current edition of the Code, and nothing recorded condemns it.
If the failure of a user to file a return 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 user, exclusive of penalties, shall be added thereto in addition to the 10-percent penalty provided in Section 8801.