California Statutes
§ 30205. — 30205. (Added by Stats. 1959, Ch. 1040.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 13. PART 13. CIGARETTE TAX·Ch. 4. CHAPTER 4. Determinations·Art. 2. ARTICLE 2. Deficiency Determinations
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.
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California § 30205. (30205. (Added by Stats. 1959, Ch. 1040.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1959, Ch. 1040.