Cal. Rev. & Tax. Code § 60704

Current through the 2023 Legislative Session.

Section 60704 - False or fraudulent claim for refund

Any person who makes, issues or signs a false or fraudulent claim for refund under this part is guilty of a misdemeanor punishable as provided in Section 60706.

Ca. Rev. and Tax. Code § 60704

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.