{"data":{"id":"us-ca/rtc-7672","jurisdiction":"us-ca","citation":"RTC § 7672","heading":"","body":"If any part of the deficiency for which a deficiency determination is made is due to neglect 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 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","CHAPTER 5. Determinations and Payments [7651. - 7732.]","ARTICLE 4. Deficiency Determinations [7670. - 7676.]"],"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":"7503d3db3562e6ef92f2b12c7a8061af9eae28ec69dbe28ee6ce06d16b1235d5","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-7671","next":"us-ca/rtc-7673"},"notice":"GroundRules: Original legal text. Not legal advice."}