California Statutes
§ 8804. — 8804. (Amended by Stats. 1963, Ch. 556.)
California § 8804.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 3.PART 3. USE FUEL TAX
Ch. 4.CHAPTER 4. Determinations
Art. 3.ARTICLE 3. Determinations if No Return Made
This text of California § 8804. (8804. (Amended by Stats. 1963, Ch. 556.)) 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 § 8804. (2026).
Text
If the failure of a user to file a return 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 user, exclusive of penalties, shall be added thereto in addition to the 10-percent penalty provided in Section 8801.
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Legislative History
Amended by Stats. 1963, Ch. 556.
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Bluebook (online)
California § 8804., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/8804..