BlackletterCalifornia law

Revenue and Taxation Code § 40074

ARTICLE 3. Deficiency Determinations

Current as of September 28, 2026Rev. & Tax. Code, § 40074Official source ↗

Added by Stats. 1974, Ch. 991.

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.