Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Diesel Fuel Tax Law
CHAPTER 6. DETERMINATIONS AND PAYMENTS.
Article 3. Deficiency Determinations
60312. Negligence. 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.