Cal. Rev. & Tax. Code § 7672

Current through the 2023 Legislative Session.

Section 7672 - Neglect or intentional disregard of statutes or rules and regulations; penalty

If any part of the deficiency for which a deficiency determination is made is due to neglect or intentional disregard of this part or authorized rules and regulations, a penalty of 10 percent of the amount of the determination shall be added thereto.

Ca. Rev. and Tax. Code § 7672

Added by Stats 2000 ch 1053 (AB 2114), s 12, eff. 1/1/2001.