Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 12635 — Interest and Penalties
Cal. Rev. & Tax. Code § 12635
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 12635 — Interest and Penalties is in force in the current edition of the Code, and nothing recorded condemns it.
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.