Revenue and Taxation Code section 60303

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.

Source: Section 60303, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60303. (accessed May 10, 2025).

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Last Updated

May 10, 2025

§ 60303’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_60303

Original Source: Section 60303, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60303. (last accessed May 10, 2025).