GroundRules
RTC § 40084
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 19. ENERGY RESOURCES SURCHARGE LAW [40001. - 40216.]
- CHAPTER 4. Determination of Surcharge [40051. - 40105.]
- ARTICLE 4. Determinations If No Return Made [40081. - 40085.]
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 percent of the amount required to be paid by the person, exclusive of penalties, shall be added thereto in addition to the 10 percent penalty provided in Section 40081.
Collected 2026-09-14T05:56:33Z. Source file · JSON