Rev. & Tax. Code, § 30224 · Article 3. Determinations If No Report or Return Made
Rev. & Tax. Code, § 30224
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
If the failure of a person to file a report 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 person, exclusive of penalties, shall be added thereto in addition to the 10 percent penalty provided in Section 30221.
Notes and commentary — not statutory text
History
Added by Stats. 1959, Ch. 1040.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30224.
- Text hash
- sha256 518495dad79c4f66ead36133ecbc0e0695f3f604b1a5e3bdd9f008b3bcbe615e
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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