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Business Taxes Law Guide—Revision 2024
Emergency Telephone Users Surcharge Act
Revenue and Taxation Code
Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act
Chapter 4. Determination of Surcharge.
Article 3. Deficiency Determinations
Section 41074
41074. 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.
History—Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, deleted "or twenty five dollars ($25), whichever is greater," before "shall be added".