Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 30205 — Deficiency Determinations
Cal. Rev. & Tax. Code § 30205
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or the rules and regulations adopted under this part, a penalty of 25 percent of the amount of the determination shall be added thereto.
Citator
Cal. Rev. & Tax. Code § 30205 — Deficiency Determinations is in force in the current edition of the Code, and nothing recorded condemns it.
If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or the rules and regulations adopted under this part, a penalty of 25 percent of the amount of the determination shall be added thereto.