BlackletterCalifornia law

Revenue and Taxation Code § 7662

ARTICLE 3. Determination if No Return Made

Current as of September 28, 2026Rev. & Tax. Code, § 7662Official source ↗

Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.

If the neglect or refusal of a supplier 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 7660.