Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19186 — Penalties and Additions to Tax
Cal. Rev. & Tax. Code § 19186
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2011-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) Section 6720B of the Internal Revenue Code, relating to the fraudulent identification of exempt use property, shall apply, except as otherwise provided.
Citator
Cal. Rev. & Tax. Code § 19186 — Penalties and Additions to Tax is in force in the current edition of the Code, and nothing recorded condemns it.
(a) Section 6720B of the Internal Revenue Code, relating to the fraudulent identification of exempt use property, shall apply, except as otherwise provided.
(b) This section shall apply to identifications made after January 1, 2011.