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 or ten dollars ($10), whichever is greater, shall be added thereto.
Cal. Rev. & Tax. Code § 41073
Deficiency Determinations
Showing this section's text as in effect on January 1, 2011 (in force January 1, 2011 – January 1, 2021). View current text →
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.