Revenue and Taxation Code section 7672

If any part of the deficiency for which a deficiency determination is made is due to neglect 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 7672, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=7672. (updated Jan. 1, 2001; accessed Sep. 8, 2025).

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Up to date

Verified:
Sep. 8, 2025

§ 7672's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_7672

Original Source: Section 7672, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=7672. (last accessed May 12, 2025).