{"data":{"id":"us-ca/rtc-30204","jurisdiction":"us-ca","citation":"RTC § 30204","heading":"","body":"If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or the rules and regulations adopted under this part, a penalty of 10 percent of the amount of the determination shall be added thereto.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 13. CIGARETTE TAX [30001. - 30483.]","CHAPTER 4. Determinations [30181. - 30285.]","ARTICLE 2. Deficiency Determinations [30201. - 30208.]"],"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":"45028e68248df8bcacd802a6cc25be6bf788ba66668de49747f3b7f62c3c53c8","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30203","next":"us-ca/rtc-30205"},"notice":"GroundRules: Original legal text. Not legal advice."}