Revenue and Taxation Code section 60312

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.

Source: Section 60312, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60312. (accessed May 10, 2025).

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Last Updated

May 10, 2025

§ 60312’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_60312

Original Source: Section 60312, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60312. (last accessed May 10, 2025).