California Statutes
§ 6485. — 6485. (Added by Stats. 1941, Ch. 36.)
California § 6485.
JurisdictionCalifornia
Code RTCRevenue 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
This text of California § 6485. (6485. (Added by Stats. 1941, Ch. 36.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 6485. (2026).
Text
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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Legislative History
Added by Stats. 1941, Ch. 36.
Nearby Sections
2
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Bluebook (online)
California § 6485., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/6485..