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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 4. Determinations 30181-30285›ARTICLE 2. Deficiency Determinations 30201-30208

§ 30205

California Revenue and Taxation Code · 2026-10 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.

(Added by Stats. 1959, Ch. 1040.)

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California Revenue and Taxation Code

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