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Cal. Revenue and Taxation Code § 41073

Cal. Revenue and Taxation Code § 41073

California · California Revenue and Taxation Code · Status: effective · Effective 2022-01-01

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Cal. Revenue and Taxation Code § 41073, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/923364
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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.