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Business Taxes Law Guide—Revision 2024
Use Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 3. Use Fuel Tax
Chapter 4. Determinations.
Article 2. Deficiency Determinations
Section 8779
8779. Penalty in case of 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 the rules and regulations adopted under this part, a penalty of 10 percent of the amount of the determination shall be added thereto.
History—Stats. 1957, p. 3770, in effect September 11, 1957, substituted a penalty of "10" for "25" percent.