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.
Cal. Rev. & Tax. Code § 6485
Deficiency Determinations
Applied in 6 court decisions — leading case Carty v. Ashcroft (2005)
Most recently applied in Carty v. Ashcroft (January 2005)
Added by Stats. 1941, Ch. 36.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.