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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 8780


8780. Penalty in case of fraud. If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or the rules and regulations adopted under this part, a penalty of 25 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 "25" for "50" percent.