BlackletterCalifornia law

Revenue and Taxation Code § 38414

ARTICLE 2. Deficiency Determinations

Current as of September 28, 2026Rev. & Tax. Code, § 38414Official source ↗

Added by Stats. 1976, Ch. 176.

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.