Section 41073.

CA Rev & Tax Code § 41073 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

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 or ten dollars ($10), whichever is greater, shall be added thereto.

(Added by Stats. 1976, Ch. 443.)