Section 60303.

Cal. Revenue and Taxation Code - RTC § 60303.
in effect
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If the neglect or refusal of a person 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 60301.

References

referencesCal. Revenue and Taxation Code - RTC § 60301.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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Cal. Revenue and Taxation Code - RTC § 60303. — Section 60303 | Revenue and Taxation Code - RTC | Corpus