BlackletterCalifornia law

Revenue and Taxation Code § 41074

ARTICLE 3. Deficiency Determinations

Current as of September 28, 2026Rev. & Tax. Code, § 41074Official source ↗

Amended by Stats. 2021, Ch. 432, Sec. 81. (SB 824) Effective January 1, 2022.

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 authorized rules and regulations, a penalty of 25 percent of the amount of the determination shall be added thereto.