{"data":{"id":"us-ca/rtc-38414","jurisdiction":"us-ca","citation":"RTC § 38414","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 authorized rules and regulations, 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 18.5. TIMBER YIELD TAX [38101. - 38908.]","CHAPTER 5. Determinations [38401. - 38455.]","ARTICLE 2. Deficiency Determinations [38411. - 38419.]"],"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":"77f26b3b4da817b9b336ae071a62f16559443e479fe5f802bea8e1155cb7e8ba","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-38413","next":"us-ca/rtc-38415"},"notice":"GroundRules: Original legal text. Not legal advice."}