California Statutes
§ 6485. — 6485. (Added by Stats. 1941, Ch. 36.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 1. PART 1. SALES AND USE TAXES·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 fraud or an intent to evade this part or authorized rules and regulations, a penalty of 25 per cent of the amount of the determination shall be added thereto.
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California § 6485. (6485. (Added by Stats. 1941, Ch. 36.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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Legislative History
Added by Stats. 1941, Ch. 36.