GroundRules
RTC § 8804
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 3. USE FUEL TAX [8601. - 9355.]
- CHAPTER 4. Determinations [8751. - 8880.]
- ARTICLE 3. Determinations if No Return Made [8801. - 8805.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON