{"code":"RTC","codeName":"Revenue and Taxation Code","section":"60312","citation":"Rev. & Tax. Code, § 60312","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 31. DIESEL FUEL TAX LAW [60001. - 60709.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31"},{"name":"CHAPTER 6. Determinations and Payments [60201. - 60366.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-6"},{"name":"ARTICLE 3. Deficiency Determinations [60310. - 60317.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-6/article-3"}],"history":"Added by Stats. 1994, Ch. 912, Sec. 17.   Effective September 28, 1994.   Operative July 1, 1995, by Sec. 26 of Ch. 912.","effective":"1994-09-28","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-60312","source":"California Legislative Information bulk export (pubinfo)"}