{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8804","citation":"Rev. & Tax. Code, § 8804","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 3. USE FUEL TAX [8601. - 9355.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3"},{"name":"CHAPTER 4. Determinations [8751. - 8880.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-4"},{"name":"ARTICLE 3. Determinations if No Return Made [8801. - 8805.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-4/article-3"}],"history":"Amended by Stats. 1963, Ch. 556.","effective":null,"html":"<p>If the failure of a user to file a return 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 user, exclusive of penalties, shall be added thereto in addition to the 10-percent penalty provided in Section <a href=\"/rtc/8801\">8801</a>.</p>","text":"If the failure of a user to file a return 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 user, exclusive of penalties, shall be added thereto in addition to the 10-percent penalty provided in Section 8801.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/determinations-if-no-return-made-8804","source":"California Legislative Information bulk export (pubinfo)"}