Section 12633.

Cal. Revenue and Taxation Code - RTC § 12633.
in effect
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When a deficiency assessment is made on the basis of a proposal submitted by the commissioner pursuant to Section 12423 a penalty of 10 percent of the amount of the deficiency assessment shall be added thereto.

References

referencesCal. Revenue and Taxation Code - RTC § 12423.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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