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Cal. Revenue and Taxation Code § 60704

Cal. Revenue and Taxation Code § 60704

California · California Revenue and Taxation Code · Status: effective · Effective 1994-09-28

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Cal. Revenue and Taxation Code § 60704, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/924705
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Any person who makes, issues or signs a false or fraudulent claim for refund under this part is guilty of a misdemeanor punishable as provided in Section 60706.