Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19182.5 — Penalties and Additions to Tax
Cal. Rev. & Tax. Code § 19182.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1997-10-03
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) A penalty shall be imposed for failing to meet the requirements of Section 18648.5 and the penalty amount shall be determined in accordance with Section 6714 of the Internal Revenue Code.
Citator
Cal. Rev. & Tax. Code § 19182.5 — Penalties and Additions to Tax is in force in the current edition of the Code, and nothing recorded condemns it.
(a) A penalty shall be imposed for failing to meet the requirements of Section 18648.5 and the penalty amount shall be determined in accordance with Section 6714 of the Internal Revenue Code.
(b) No penalty shall be imposed under paragraph (1) upon a showing that the requirements in Section 6115 of the Internal Revenue Code have been met with respect to that contribution for federal purposes.
(c) The provisions of this section shall apply to quid pro quo contributions made on or after January 1, 1997.