Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Use Fuel Tax Law

CHAPTER 4. DETERMINATIONS.

Article 3. Determinations If No Return Made

Section 8804

8804. Penalties. If the failure of a user to file a return is due to fraud or an intent to evade the tax, a penalty of 25 percent of the amount required to be paid by the user, exclusive of penalties, shall be added thereto in additon to the 10-percent penalty provided in Section 8801.

History.—Stats. 1954, p. 114, in effect April 20, 1954, substituted a penalty of "10" for "25" percent. Stats. 1957, p. 3771, in effect September 11, 1957, substituted a penalty of "25" for "50" percent. Stats. 1963, p. 1437, in effect September 20, 1963, substituted "return" for "report."