Revenue and Taxation Code § 60704

CHAPTER 11. Violations

Current as of September 28, 2026Rev. & Tax. Code, § 60704Official source ↗Ask about this

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.

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.