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BTLG Table of Contents > Sales and Use Tax Annotations > I > 320.0000 Interest and Penalties > Annotation 320.0133

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320.0000 Interest and Penalties—Regulation 1703

Annotation 320.0133

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320.0133 Multiple Penalties for Fraud. Several sections of the Revenue and Taxation Code impose penalties for fraud or intent to evade tax. Only one such penalty can be imposed on the same determination when the penalties apply to the same series of acts or course of action. 5/19/86.