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BTLG Table of Contents > Sales and Use Tax Law > Chapter 5 > Section 6485

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 5. Determinations

Article 2. Deficiency Determinations

Section 6485

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6485. 25 percent penalty. 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 authorized rules and regulations, a penalty of 25 percent of the amount of the determination shall be added thereto.

Standard of proof for civil fraud is clear and convincing evidence.—In a bankruptcy case, a federal appeals court predicted that the California Supreme Court would apply a standard of clear and convincing evidence, not merely a preponderance of evidence, to establish civil tax fraud. In re Renovizor's, Inc. (9th Cir. 2002) 282 F.3d 1233.