Rev. & Tax. Code, § 46254 · Article 3. Determinations If No Return Made
Rev. & Tax. Code, § 46254
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
If the failure of any person to file a return is due to fraud or an intent to evade this part or regulations adopted pursuant thereto, 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 46251.
Notes and commentary — not statutory text
History
Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.
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=46254.
- Text hash
- sha256 eab7b6f29f51cbc7eb142e3bf7879621ddb4b6585b7e7b3ef3e663cfc9b7718d
- 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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