California Statutes
§ 38414. — 38414. (Added by Stats. 1976, Ch. 176.)
California·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
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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California § 38414. (38414. (Added by Stats. 1976, Ch. 176.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1976, Ch. 176.