Revenue and Taxation Code section 7673

If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade the tax, a penalty of 25 percent of the amount of the determination shall be added thereto.

Source: Section 7673, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=7673. (updated Jan. 1, 2001; accessed Jun. 30, 2025).

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Up to date

Verified:
Jun. 30, 2025

§ 7673's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_7673

Original Source: Section 7673, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=7673. (last accessed May 12, 2025).