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DIVISION 2. OTHER TAXES 6001-61050›PART 3. USE FUEL TAX 8601-9355›CHAPTER 4. Determinations 8751-8880›ARTICLE 2. Deficiency Determinations 8776-8783

§ 8780

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 the rules and regulations adopted under this part, a penalty of 25 percent of the amount of the determination shall be added thereto.

(Amended by Stats. 1957, Ch. 2129.)

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California Revenue and Taxation Code

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