BlackletterCalifornia law

Revenue and Taxation Code § 41073

ARTICLE 3. Deficiency Determinations

Current as of September 28, 2026Rev. & Tax. Code, § 41073Official source ↗

Amended by Stats. 2021, Ch. 432, Sec. 80. (SB 824) Effective January 1, 2022.

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.