Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19178 — Penalties and Additions to Tax
Cal. Rev. & Tax. Code § 19178
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1993-06-16
- Current through
- Nov 2, 2026 (California Legislative Counsel)
A penalty shall be imposed for aiding and abetting understatement of tax liability. The penalty shall be determined in accordance with Section 6701 of the Internal Revenue Code.
Citator
Cal. Rev. & Tax. Code § 19178 — 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 aiding and abetting understatement of tax liability. The penalty shall be determined in accordance with Section 6701 of the Internal Revenue Code.