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Earlier editions: 2020-112018-11

DIVISION 2. OTHER TAXES 6001-61050›PART 19. ENERGY RESOURCES SURCHARGE LAW 40001-40216›CHAPTER 4. Determination of Surcharge 40051-40105›ARTICLE 3. Deficiency Determinations 40071-40079

§ 40074

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

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 shall be added thereto.

(Added by Stats. 1974, Ch. 991.)

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California Revenue and Taxation Code

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