Cal. Rev. & Tax. Code § 60313

Current through the 2023 Legislative Session.

Section 60313 - 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 the tax, a penalty of 25 percent of the amount of the determination shall be added thereto.

Ca. Rev. and Tax. Code § 60313

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.