GroundRules
RTC § 60313
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 31. DIESEL FUEL TAX LAW [60001. - 60709.]
- CHAPTER 6. Determinations and Payments [60201. - 60366.]
- ARTICLE 3. Deficiency Determinations [60310. - 60317.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON