GroundRules
RTC § 41074
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001. - 41176.]
- CHAPTER 4. Determination of Surcharge [41050. - 41099.]
- ARTICLE 3. Deficiency Determinations [41070. - 41078.]
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