{"data":{"id":"us-ca/rtc-8780","jurisdiction":"us-ca","citation":"RTC § 8780","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 the rules and regulations adopted under this part, a penalty of 25 percent of the amount of the determination shall be added thereto.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 3. USE FUEL TAX [8601. - 9355.]","CHAPTER 4. Determinations [8751. - 8880.]","ARTICLE 2. Deficiency Determinations [8776. - 8783.]"],"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":"eb634483e0f19751c524a8c100441b4922070674e27f3f948172c80b5d2bb5ad","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-8779","next":"us-ca/rtc-8781"},"notice":"GroundRules: Original legal text. Not legal advice."}