California § 7662 - If the neglect or refusal of a supplier to file a return is due to fraud or inten
Full text of California Public Contract Code - PCC § 7662 — If the neglect or refusal of a supplier to file a return is due to fraud or inten, with citation guidance and answers to common questions.
§ 7662. If the neglect or refusal of a supplier to file a return is due to fraud or inten
If the neglect or refusal of a supplier 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 7660.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 7662
What does Public Contract Code - PCC § 7662 cover?
Section 7662 ("If the neglect or refusal of a supplier to file a return is due to fraud or inten") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 7662?
A common citation format is "Public Contract Code - PCC § 7662" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 7662 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.