GroundRules
RTC § 7662
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]
- CHAPTER 5. Determinations and Payments [7651. - 7732.]
- ARTICLE 3. Determination if No Return Made [7660. - 7663.]
If the neglect or refusal of a supplier 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 7660.
Collected 2026-09-14T05:56:33Z. Source file · JSON