BlackletterCalifornia law

Revenue and Taxation Code § 7673

ARTICLE 4. Deficiency Determinations

Current as of September 28, 2026Rev. & Tax. Code, § 7673Official source ↗

Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.

If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade the tax, a penalty of 25 percent of the amount of the determination shall be added thereto.