Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 1. SALES AND USE TAXES [6001 - 7176]
( Part 1 added by Stats. 1941, Ch. 36. ) CHAPTER 5. Determinations [6451 - 6597]
( Chapter 5 added by Stats. 1941, Ch. 36. ) ARTICLE 2. Deficiency Determinations [6481 - 6488]
( Article 2 added by Stats. 1941, Ch. 36. ) 6485.
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.
(Added by Stats. 1941, Ch. 36.)