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California Revenue And Taxation Code Section 18530

Legal Research Home > California Lawyer > Revenue and Taxation Code > California Revenue And Taxation Code Section 18530

Where the amount shown as the tax by the husband and wife on
a joint return made under Section 18522 exceeds the aggregate of the
amounts shown as the tax upon the separate return of each spouse,
each of the following shall apply:
   (a) If any part of the excess is attributable to negligence or
intentional disregard of rules and regulations (but without intent to
defraud) at the time of the making of the separate return, then 20
percent of the total amount of the excess shall be assessed,
collected and paid, in lieu of the 20 percent addition to the tax
provided in subdivision (a) of Section 19164.
   (b) If any part of the excess is attributable to fraud with intent
to evade tax at the time of the making of the separate return, then
75 percent of the total amount of the excess shall be assessed,
collected and paid, in lieu of the 75 percent addition to the tax
provided in subdivision (b) of Section 19164.

Last modified: January 12, 2009