Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 19177 — Penalties and Additions to Tax

Cal. Rev. & Tax. Code § 19177

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2005-10-07
Current through
Nov 2, 2026 (California Legislative Counsel)

A penalty shall be imposed for promoting abusive tax shelters and shall be determined in accordance with the provisions of Section 6700 of the Internal Revenue Code, except as otherwise provided.

Citator

Cal. Rev. & Tax. Code § 19177 — Penalties and Additions to Tax is in force in the current edition of the Code, and nothing recorded condemns it.

A penalty shall be imposed for promoting abusive tax shelters and shall be determined in accordance with the provisions of Section 6700 of the Internal Revenue Code, except as otherwise provided.