California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 19. ENERGY RESOURCES SURCHARGE LAW |
Chapter 4. Determination of Surcharge |
ARTICLE 3. Deficiency Determinations |
Section 40074.
Latest version.
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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.
(Added by Stats. 1974, Ch. 991.)