Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 18.5.: PART 18.5. TIMBER YIELD TAX/Ch. 5.: CHAPTER 5. Determinations/Art. 2.: ARTICLE 2. Deficiency Determinations/§ 38414.
California Statutes

§ 38414. — 38414. (Added by Stats. 1976, Ch. 176.)

California § 38414.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 18.5.PART 18.5. TIMBER YIELD TAX
Ch. 5.CHAPTER 5. Determinations
Art. 2.ARTICLE 2. Deficiency Determinations

This text of California § 38414. (38414. (Added by Stats. 1976, Ch. 176.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 38414. (2026).

Text

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.

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Legislative History

Added by Stats. 1976, Ch. 176.
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Bluebook (online)
California § 38414., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/38414..