Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Use Fuel Tax Law

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.