Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Use Fuel Tax Law

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.