California Statutes
§ 41074. — 41074. (Amended by Stats. 2021, Ch. 432, Sec. 81.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 20. PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT·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 determination shall be added thereto.
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California § 41074. (41074. (Amended by Stats. 2021, Ch. 432, Sec. 81.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2021, Ch. 432, Sec. 81. (SB 824) Effective January 1, 2022.