BlackletterCalifornia law

Revenue and Taxation Code § 60312

ARTICLE 3. Deficiency Determinations

Current as of September 28, 2026Rev. & Tax. Code, § 60312Official source ↗Ask about this

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.

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.