Revenue and Taxation Code section 38415

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 percent of the amount of the determination shall be added thereto.

Source: Section 38415, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=38415. (updated Jan. 1, 1976; accessed Jun. 18, 2026).

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Up to date

Verified:
Jun. 18, 2026

§ 38415's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_38415

Original Source: Section 38415, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=38415. (last accessed May 12, 2025).