Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 6591.3 — Interest and Penalties
Cal. Rev. & Tax. Code § 6591.3
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2020-06-29
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) An accuracy-related penalty shall be imposed under this part if a person fails to accurately disclose information in the information return required by Section 6452.05 such that the information return is substantially inconsistent with the return required under Section 6452, and that person…
Citator
Cal. Rev. & Tax. Code § 6591.3 — Interest and Penalties is in force in the current edition of the Code, and nothing recorded condemns it.
(a) An accuracy-related penalty shall be imposed under this part if a person fails to accurately disclose information in the information return required by Section 6452.05 such that the information return is substantially inconsistent with the return required under Section 6452, and that person shall pay a penalty of five thousand dollars ($5,000) for each return not accurately filed.
(b) The accuracy-related penalty imposed by this section shall not be assessed if the penalty of Section 6452.05 is imposed.