California Statutes
§ 7673. — 7673. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12.)
California § 7673.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 2.PART 2. MOTOR VEHICLE FUEL TAX LAW
Ch. 5.CHAPTER 5. Determinations and Payments
Art. 4.ARTICLE 4. Deficiency Determinations
This text of California § 7673. (7673. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12.)) 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 § 7673. (2026).
Text
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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Legislative History
Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.
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Bluebook (online)
California § 7673., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/7673..