2022 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT
CHAPTER 4 - Determination of Surcharge
ARTICLE 3 - Deficiency Determinations
Section 41074.

Universal Citation:
CA Rev & Tax Code § 41074 (2022)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

41074. 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.

(Amended by Stats. 2021, Ch. 432, Sec. 81. (SB 824) Effective January 1, 2022.)

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