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Cal. Revenue and Taxation Code § 12635

Cal. Revenue and Taxation Code § 12635

California · California Revenue and Taxation Code · Status: effective

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Cal. Revenue and Taxation Code § 12635, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920140
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If any part of a deficiency for which a deficiency assessment is made is due to fraud, a penalty of 25 percent of the amount of the deficiency assessment in addition to any other penalties shall be added thereto.