California Statutes
§ 60313. — 60313. (Added by Stats. 1994, Ch. 912, Sec. 17.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 31. PART 31. DIESEL FUEL TAX LAW·Ch. 6. CHAPTER 6. Determinations and Payments·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 the tax, a penalty of 25 percent of the amount of the determination shall be added thereto.
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California § 60313. (60313. (Added by Stats. 1994, Ch. 912, Sec. 17.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.