Cal. Rev. & Tax. Code § 41073

Current through the 2023 Legislative Session.

Section 41073 - Penalty for negligence or intentional disregard

If any part of the deficiency for which a deficiency determination is made is due to negligence 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 § 41073

Amended by Stats 2021 ch 432 (SB 824),s 80, eff. 1/1/2022.

Added by Stats. 1976, Ch. 443.