BlackletterCalifornia law

Revenue and Taxation Code § 60704

CHAPTER 11. Violations

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

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.