Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2023
Motor Vehicle Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law
Chapter 5. Determinations and Payments.1
Article 3. Determination If No Return Made
7673. Fraudulent deficiency determination penalty. 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.
1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.