Rev. & Tax. Code, § 7673 · Article 4. Deficiency Determinations

Rev. & Tax. Code, § 7673

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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.

Notes and commentary — not statutory text

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Repealed and added by Stats. 2000, Ch. 1053, Sec. 12.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.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=7673.
Text hash: sha256 54f2e6dec12aba74fc43e5ee7e62d798ad0f7b5d972780dbc2a09287b2bbd7e2
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Cited by 2 provisions

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Revenue and Taxation Code

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