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DIVISION 2. OTHER TAXES 6001-61050›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 5. Determinations 6451-6597›ARTICLE 2. Deficiency Determinations 6481-6488

§ 6485

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

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 per cent of the amount of the determination shall be added thereto.

(Added by Stats. 1941, Ch. 36.)

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California Revenue and Taxation Code

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