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California Code, Revenue and Taxation Code - RTC § 30204

Current as of January 01, 2023 | Updated by FindLaw Staff

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

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Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 30204 - last updated January 01, 2023 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-30204/

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