§ 6485
45 words·~1 min read·
/ca/revenue-and-taxation-code/6485·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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 authorized rules and regulations, a penalty of 25 per cent of the amount of the determination shall be added thereto.