Statutes, codes, and regulations
CALIFORNIA CODES
CALIFORNIA REVENUE AND TAXATION CODEDivision 2 - OTHER TAXESPart 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWSChapter 4 - PAYMENTS AND ASSESSMENTS
Article 7 - PENALTIES AND ADDITIONS TO TAX
Section 19133 - Penalty for failure or refusal to furnish requested information or failure to make and file return upon notice and demand

Cal. Rev. & Tax. Code § 19133

Download
PDF
Current through the 2023 Legislative Session.
Section 19133 - Penalty for failure or refusal to furnish requested information or failure to make and file return upon notice and demand

If any taxpayer fails or refuses to furnish any information requested in writing by the Franchise Tax Board or fails or refuses to make and file a return required by this part upon notice and demand by the Franchise Tax Board, then, unless the failure is due to reasonable cause and not willful neglect, the Franchise Tax Board may add a penalty of 25 percent of the amount of tax determined pursuant to Section 19087 or of any deficiency tax assessed by the Franchise Tax Board concerning the assessment of which the information or return was required.

Ca. Rev. and Tax. Code § 19133

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.