California Revenue & Taxation Code Cal. Rev. & Tax. Code § 60313 Official textleginfo.legislature.ca.govlast amended Sep 28, 1994SharePrintCopy citation 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. Source: view the official text Report a problem with this page Report a problem What's wrong? Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation. No personal information is collected. Cancel Send report Thank you — sent. ‹ Previous60312Next ›60314 Nearby sections (25 sections)60212602506025160252602536030160302603036030460310603116031260313603146031560316603176033060331603326033360334603356033660337Full table of contents →