Skip to content
ChatProjectCodes

Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 31. DIESEL FUEL TAX LAW 60001-60709›CHAPTER 6. Determinations and Payments 60201-60366›ARTICLE 3. Deficiency Determinations 60310-60317

§ 60313

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 the tax, a penalty of 25 percent of the amount of the determination shall be added thereto.

(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — California Revenue and Taxation Code
California Revenue and Taxation Code

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.