{"data":{"id":"us-ca/rtc-12633","jurisdiction":"us-ca","citation":"RTC § 12633","heading":"","body":"When a deficiency assessment is made on the basis of a proposal submitted by the commissioner pursuant to Section 12423 a penalty of 10 percent of the amount of the deficiency assessment shall be added thereto.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 7. INSURANCE TAXATION [12001. - 13170.]","CHAPTER 5. Payment and Collection [12601. - 12691.]","ARTICLE 2. Interest and Penalties [12631. - 12637.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"bd67cffe76a4f8b9b0cee5c9714efdcb8d1b57a41928c3cff71f67f9811f02a3","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-12632","next":"us-ca/rtc-12634"},"notice":"GroundRules: Original legal text. Not legal advice."}