California Revenue & Taxation Code Cal. Rev. & Tax. Code § 7673 Official textleginfo.legislature.ca.govlast amended Jan 01, 2001SharePrintCopy 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 Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation.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. ‹ Previous7672Next ›7674 Nearby sections (25 sections)7659.27659.57659.87659.97659.9276607661766276637670767176727673767476757675.176767698769977007700.57701770277037704Full table of contents →