{"code":"RTC","codeName":"Revenue and Taxation Code","section":"38414","citation":"Rev. & Tax. Code, § 38414","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 18.5. TIMBER YIELD TAX [38101. - 38908.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-18.5"},{"name":"CHAPTER 5. Determinations [38401. - 38455.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-18.5/chapter-5"},{"name":"ARTICLE 2. Deficiency Determinations [38411. - 38419.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-18.5/chapter-5/article-2"}],"history":"Added by Stats. 1976, Ch. 176.","effective":null,"html":"<p>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.</p>","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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/deficiency-determinations-38414","source":"California Legislative Information bulk export (pubinfo)"}