GroundRules
RTC § 60303
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 31. DIESEL FUEL TAX LAW [60001. - 60709.]
- CHAPTER 6. Determinations and Payments [60201. - 60366.]
- ARTICLE 2. Determination If No Return Made [60301. - 60304.]
If the neglect or refusal of a person 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 60301.
Collected 2026-09-14T05:56:33Z. Source file · JSON