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California · Through 2026-09-13

RTC § 6484

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 1. SALES AND USE TAXES [6001. - 7176.]
  4. CHAPTER 5. Determinations [6451. - 6597.]
  5. ARTICLE 2. Deficiency Determinations [6481. - 6488.]

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 per cent of the amount of the determination shall be added thereto.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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