California Revenue and Taxation Code

§ 41074

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

RTC § 41074 Effective Jan 1, 2022Div. 2 · Part 20 · Ch. 4 · Art. 3

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

Amended by Stats. 2021, Ch. 432, Sec. 81. (SB 824) Effective January 1, 2022.