California Statutes
§ 6514. — 6514. (Amended by Stats. 1941, Ch. 247.)
California § 6514.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 1.PART 1. SALES AND USE TAXES
Ch. 5.CHAPTER 5. Determinations
Art. 3.ARTICLE 3. Determinations if No Return Made
This text of California § 6514. (6514. (Amended by Stats. 1941, Ch. 247.)) 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 § 6514. (2026).
Text
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 per cent of the amount required to be paid by the person, exclusive of penalties, shall be added thereto in addition to the 10 per cent penalty provided in Section 6511.
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Legislative History
Amended by Stats. 1941, Ch. 247.
Nearby Sections
2
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California § 6514., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/6514..