Revenue and Taxation Code section 12635

If any part of a deficiency for which a deficiency assessment is made is due to fraud, a penalty of 25 percent of the amount of the deficiency assessment in addition to any other penalties shall be added thereto.

Source: Section 12635, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=12635. (accessed May 10, 2025).

12631
12631.5
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12634
12635
12636
12636.5
12637

Last Updated

May 10, 2025

§ 12635’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_12635

Original Source: Section 12635, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=12635. (last accessed May 10, 2025).