§ 7673
39 words·~1 min read·
/ca/revenue-and-taxation-code/7673A 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 the tax, a penalty of 25 percent of the amount of the determination shall be added thereto.