Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19185 — Penalties and Additions to Tax
Cal. Rev. & Tax. Code § 19185
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2011-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) Section 6695A of the Internal Revenue Code, relating to substantial and gross valuation misstatements attributable to incorrect appraisals, shall apply, except as otherwise provided.
Citator
Cal. Rev. & Tax. Code § 19185 — Penalties and Additions to Tax is in force in the current edition of the Code, and nothing recorded condemns it.
(a) Section 6695A of the Internal Revenue Code, relating to substantial and gross valuation misstatements attributable to incorrect appraisals, shall apply, except as otherwise provided.
(b) This section shall apply to appraisals with respect to returns or submissions filed on or after January 1, 2011.