California Revenue and Taxation Code

§ 38415

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 38415Div. 2 · Part 18.5 · Ch. 5 · Art. 2

Statute text

View on leginfo.ca.gov

If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or authorized rules and regulations, a penalty of 25 percent of the amount of the determination shall be added thereto.

Legislative history

Added by Stats. 1976, Ch. 176.