Cal. Rev. & Tax. Code § 6485

Current through the 2023 Legislative Session.

Section 6485 - Deficiency due to fraud or intent to evade

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.

Ca. Rev. and Tax. Code § 6485

Added by Stats. 1941, Ch. 36.