Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
320.0000 INTEREST AND PENALTIES—Regulation 1703
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.