Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 19168 — Penalties and Additions to Tax

Cal. Rev. & Tax. Code § 19168

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1993-06-16
Current through
Nov 2, 2026 (California Legislative Counsel)

The following rules shall apply to any penalty imposed under Section 19166 or 19167:

Citator

Cal. Rev. & Tax. Code § 19168 — Penalties and Additions to Tax is in force in the current edition of the Code, and nothing recorded condemns it.

The following rules shall apply to any penalty imposed under Section 19166 or 19167:

(a) The penalties shall be in addition to any other penalties provided by law.

(b) Article 3 (commencing with Section 19031) of this chapter (relating to deficiency assessments) shall not be applicable.