California Revenue and Taxation Code 30205 – If any part of the deficiency for which a deficiency determination is …
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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 the rules and regulations adopted under this part, a penalty of 25 percent of the amount of the determination shall be added thereto.
(Added by Stats. 1959, Ch. 1040.)
Terms Used In California Revenue and Taxation Code 30205
- Fraud: Intentional deception resulting in injury to another.