Cal. Rev. & Tax. Code § 7673

Current through the 2023 Legislative Session.

Section 7673 - Fraud or intent to evade tax; penalty

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.

Ca. Rev. and Tax. Code § 7673

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