California Statutes
§ 40075. — 40075. (Added by Stats. 1974, Ch. 991.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 19. PART 19. ENERGY RESOURCES SURCHARGE LAW·Ch. 4. CHAPTER 4. Determination of Surcharge·Art. 3. ARTICLE 3. 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 authorized rules and regulations, a penalty of 25 percent of the amount of the determintion shall be added thereto.
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California § 40075. (40075. (Added by Stats. 1974, Ch. 991.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1974, Ch. 991.