California Statutes
§ 5767. — 5767. (Amended by Stats. 1972, Ch. 665.)
California § 5767.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 1.DIVISION 1. PROPERTY TAXATION
Part 12.PART 12. TAXATION OF RACEHORSES
Ch. 4.CHAPTER 4. Collection
This text of California § 5767. (5767. (Amended by Stats. 1972, Ch. 665.)) 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 § 5767. (2026).
Text
If any person required by Section 5782 to file a report fails to file it by the time specified, the tax collector shall impose on the lawful amount of taxes due under this part, a penalty equal to 10 percent of the tax, and the penalties provided by Section 5763. If any person required to file the report required by Section 5782 files any false or fraudulent report with an intent to defeat or evade any tax due under this part, the tax collector shall impose on the lawful amount of tax due under this part, a penalty equal to 25 percent of the tax, and the penalties provided by Section 5763.
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Legislative History
Amended by Stats. 1972, Ch. 665.
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Bluebook (online)
California § 5767., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/5767..