{"data":{"id":"us-ca/rtc-40075","jurisdiction":"us-ca","citation":"RTC § 40075","heading":"","body":"If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or authorized rules and regulations, a penalty of 25 percent of the amount of the determintion shall be added thereto.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 19. ENERGY RESOURCES SURCHARGE LAW [40001. - 40216.]","CHAPTER 4. Determination of Surcharge [40051. - 40105.]","ARTICLE 3. Deficiency Determinations [40071. - 40079.]"],"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":"89b76848b4bea69256dbcee622d96da65f32c5bb855334e93f60d80ae5d1f863","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-40074","next":"us-ca/rtc-40076"},"notice":"GroundRules: Original legal text. Not legal advice."}