California Revenue and Taxation Code Section 8780

CA Rev & Tax Code § 8780 (2017)  

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 the rules and regulations adopted under this part, a penalty of 25 percent of the amount of the determination shall be added thereto.

(Amended by Stats. 1957, Ch. 2129.)

Last modified: October 25, 2018