GroundRules
RTC § 40074
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 19. ENERGY RESOURCES SURCHARGE LAW [40001. - 40216.]
- CHAPTER 4. Determination of Surcharge [40051. - 40105.]
- ARTICLE 3. Deficiency Determinations [40071. - 40079.]
If any part of the deficiency for which a deficiency determination is made is due to negligence 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.
Collected 2026-09-14T05:56:33Z. Source file · JSON