Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012
 

Motor Vehicle Fuel Tax Law

CHAPTER 5. DETERMINATIONS AND PAYMENTS.1

Article 3. Determination If No Return Made

Section 7673

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.