Cal. Rev. & Tax. Code § 7662

Current through the 2023 Legislative Session.

Section 7662 - Fraud or intent to evade tax; penalty

If the neglect or refusal of a supplier 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 7660.

Ca. Rev. and Tax. Code § 7662

Added by Stats 2000 ch 1053 (AB 2114), s 12, eff. 1/1/2001.