California Revenue and Taxation Code

§ 12633

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

RTC § 12633Div. 2 · Part 7 · Ch. 5 · Art. 2

Statute text

View on leginfo.ca.gov

When a deficiency assessment is made on the basis of a proposal submitted by the commissioner pursuant to Section 12423 a penalty of 10 percent of the amount of the deficiency assessment shall be added thereto.

Legislative history

Added by Stats. 1961, Ch. 740.