Revenue and Taxation Code section 60704

Any person who makes, issues or signs a false or fraudulent claim for refund under this part is guilty of a misdemeanor punishable as provided in Section 60706.

Source: Section 60704, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60704. (updated Sep. 28, 1994; accessed Aug. 10, 2026).

60701
60702
60703
60704
60705
60706
60706.1
60707
60707.1
60708
60709

Up to date

Verified:
Aug. 10, 2026

§ 60704's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_60704

Original Source: Section 60704, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60704. (last accessed May 12, 2025).