Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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320.0000 INTEREST AND PENALTIES—Regulation 1703

Annotation 320.0120

320.0120 Fraud Prosecutions. Although the Board may be estopped from instituting criminal prosecution for fraud after the periods specified in Revenue and Taxation Code section 7154 have expired, the imposition of the fraud penalty on a determination for these same periods is not barred by this section. 1/30/90.