California Revenue and Taxation Code

§ 41073

RTC § 41073 Effective Jan 1, 2022Div. 2 · Part 20 · Ch. 4 · Art. 3

Statute text

If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or authorized rules and regulations, a penalty of 10 percent of the amount of the determination shall be added thereto.

Legislative history

Amended by Stats. 2021, Ch. 432, Sec. 80. (SB 824) Effective January 1, 2022.