Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526]
( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) CHAPTER 5. Determinations and Payments [7651 - 7732]
( Chapter 5 repealed and added by Stats. 2000, Ch. 1053, Sec. 12. ) ARTICLE 4. Deficiency Determinations [7670 - 7676]
( Article 4 added by Stats. 2000, Ch. 1053, Sec. 12. ) 7673.
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.
(Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)