California Statutes
§ 7662. — 7662. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12.)
California § 7662.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 2.PART 2. MOTOR VEHICLE FUEL TAX LAW
Ch. 5.CHAPTER 5. Determinations and Payments
Art. 3.ARTICLE 3. Determination if No Return Made
This text of California § 7662. (7662. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12.)) 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 § 7662. (2026).
Text
If the neglect or refusal of a supplier to file a return is due to fraud or intent to evade the tax, a penalty of 25 percent of the tax shall be added thereto in addition to the 10 percent penalty provided in Section 7660.
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Legislative History
Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.
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Bluebook (online)
California § 7662., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/7662..