California Statutes
§ 8804. — 8804. (Amended by Stats. 1963, Ch. 556.)
California·Code RTC Revenue 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
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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California § 8804. (8804. (Amended by Stats. 1963, Ch. 556.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1963, Ch. 556.