{"data":{"id":"us-ca/rtc-6485","jurisdiction":"us-ca","citation":"RTC § 6485","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 per cent of the amount of the determination shall be added thereto.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 1. SALES AND USE TAXES [6001. - 7176.]","CHAPTER 5. Determinations [6451. - 6597.]","ARTICLE 2. Deficiency Determinations [6481. - 6488.]"],"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":"0d7d208ea98086f22112aafc50539de4d4cefa17bab27a4841b28f0e43790a80","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-6484","next":"us-ca/rtc-6485.1"},"notice":"GroundRules: Original legal text. Not legal advice."}