GroundRules
RTC § 38415
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 18.5. TIMBER YIELD TAX [38101. - 38908.]
- CHAPTER 5. Determinations [38401. - 38455.]
- ARTICLE 2. Deficiency Determinations [38411. - 38419.]
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 percent of the amount of the determination shall be added thereto.
Collected 2026-09-14T05:56:33Z. Source file · JSON