California Statutes
§ 41083. — 41083. (Amended by Stats. 2021, Ch. 432, Sec. 86.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 20. PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT·Ch. 4. CHAPTER 4. Determination of Surcharge·Art. 4. ARTICLE 4. Determinations if No Return Made
If the failure of any person to file a return is due to fraud or an intent to evade this part or rules and regulations, 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 penalty provided in Section 41080.
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California § 41083. (41083. (Amended by Stats. 2021, Ch. 432, Sec. 86.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2021, Ch. 432, Sec. 86. (SB 824) Effective January 1, 2022.