Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012
 

Sales And Use Tax Law

CHAPTER 5. DETERMINATIONS

Article 2. Deficiency Determinations

Section 6484

6484. 10 percent penalty. 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.

Previous errors.—Evidence that the board in 1950 had informed the taxpayer of errors in its 1947 to 1950 tax returns supported a negligence penalty for the years 1950 to 1953 where the same errors were continued in those years; nor could the taxpayer successfully contend that an honest dispute existed as to the legality of a tax on certain transactions for 1950 to 1953 where it did not dispute the imposition in 1950 of a tax on similar transactions for the years 1947 to 1950. Independent Iron Works, Inc. v. State Board of Equalization (1959) 167 Cal.App.2d 318.