Cal. Rev. & Tax. Code § 40075

Current through the 2023 Legislative Session.

Section 40075 - Penalty for fraud or intent to evade

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 determintion shall be added thereto.

Ca. Rev. and Tax. Code § 40075

Added by Stats. 1974, Ch. 991.