California Revenue and Taxation Code Section 40074

CA Rev & Tax Code § 40074 (2017)  

If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or authorized rules and regulations, a penalty of 10 percent of the amount of the determination shall be added thereto.

(Added by Stats. 1974, Ch. 991.)

Last modified: October 25, 2018