{"code":"RTC","codeName":"Revenue and Taxation Code","section":"60303","citation":"Rev. & Tax. Code, § 60303","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 31. DIESEL FUEL TAX LAW [60001. - 60709.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31"},{"name":"CHAPTER 6. Determinations and Payments [60201. - 60366.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-6"},{"name":"ARTICLE 2. Determination If No Return Made [60301. - 60304.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-6/article-2"}],"history":"Added by Stats. 1994, Ch. 912, Sec. 17.   Effective September 28, 1994.   Operative July 1, 1995, by Sec. 26 of Ch. 912.","effective":"1994-09-28","html":"<p>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 <a href=\"/rtc/60301\">60301</a>.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/determination-if-no-return-made-60303","source":"California Legislative Information bulk export (pubinfo)"}