California Revenue and Taxation Code

§ 12635

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

RTC § 12635Div. 2 · Part 7 · Ch. 5 · Art. 2

Statute text

View on leginfo.ca.gov

If any part of a deficiency for which a deficiency assessment is made is due to fraud, a penalty of 25 percent of the amount of the deficiency assessment in addition to any other penalties shall be added thereto.

Legislative history

Added by Stats. 1961, Ch. 740.