Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 13.: PART 13. CIGARETTE TAX/Ch. 4.: CHAPTER 4. Determinations/Art. 3.: ARTICLE 3. Determinations If No Report or Return Made/§ 30224.
California Statutes

§ 30224. — 30224. (Added by Stats. 1959, Ch. 1040.)

California § 30224.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 13.PART 13. CIGARETTE TAX
Ch. 4.CHAPTER 4. Determinations
Art. 3.ARTICLE 3. Determinations If No Report or Return Made

This text of California § 30224. (30224. (Added by Stats. 1959, Ch. 1040.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 30224. (2026).

Text

If the failure of a person to file a report 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 person, exclusive of penalties, shall be added thereto in addition to the 10 percent penalty provided in Section 30221.

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Legislative History

Added by Stats. 1959, Ch. 1040.
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Bluebook (online)
California § 30224., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/30224..