Section 60704.

Cal. Revenue and Taxation Code - RTC § 60704.
in effect
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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.

References

referencesCal. Revenue and Taxation Code - RTC § 60706.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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