Cal. Rev. & Tax. Code § 30205

Current through the 2023 Legislative Session.

Section 30205 - Penalty for 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 the rules and regulations adopted under this part, a penalty of 25 percent of the amount of the determination shall be added thereto.

Ca. Rev. and Tax. Code § 30205

Added by Stats. 1959, Ch. 1040.