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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 7. INSURANCE TAXATION 12001-13170›CHAPTER 5. Payment and Collection 12601-12691›ARTICLE 2. Interest and Penalties 12631-12637

§ 12635

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

If any part of a deficiency for which a deficiency assessment is made is due to fraud, a penalty of 25 percent of the amount of the deficiency assessment in addition to any other penalties shall be added thereto.

(Added by Stats. 1961, Ch. 740.)

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California Revenue and Taxation Code

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