{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8780","citation":"Rev. & Tax. Code, § 8780","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 3. USE FUEL TAX [8601. - 9355.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3"},{"name":"CHAPTER 4. Determinations [8751. - 8880.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-4"},{"name":"ARTICLE 2. Deficiency Determinations [8776. - 8783.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-4/article-2"}],"history":"Amended by Stats. 1957, Ch. 2129.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/deficiency-determinations-8780","source":"California Legislative Information bulk export (pubinfo)"}