§ 7672
43 words·~1 min read·
/ca/revenue-and-taxation-code/7672A 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 neglect 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.