California Revenue and Taxation Code 38415 – 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 authorized rules and regulations, a penalty of 25 percent of the amount of the determination shall be added thereto.
(Added by Stats. 1976, Ch. 176.)
Terms Used In California Revenue and Taxation Code 38415
- Fraud: Intentional deception resulting in injury to another.