GroundRules
RTC § 12635
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 7. INSURANCE TAXATION [12001. - 13170.]
- CHAPTER 5. Payment and Collection [12601. - 12691.]
- ARTICLE 2. Interest and Penalties [12631. - 12637.]
If any part of a deficiency for which a deficiency assessment is made is due to fraud, a penalty of 25 percent of the amount of the deficiency assessment in addition to any other penalties shall be added thereto.
Collected 2026-09-14T05:56:33Z. Source file · JSON