GroundRules
RTC § 46254
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001. - 46751.]
- CHAPTER 3. Determinations [46151. - 46357.]
- ARTICLE 3. Determinations If No Return Made [46251. - 46255.]
If the failure of any person to file a return is due to fraud or an intent to evade this part or regulations adopted pursuant thereto, 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 46251.
Collected 2026-09-14T05:56:33Z. Source file · JSON