GroundRules
RTC § 19168
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]
- CHAPTER 4. Payments and Assessments [19001. - 19195.]
- ARTICLE 7. Penalties and Additions to Tax [19131. - 19187.]
The following rules shall apply to any penalty imposed under Section 19166 or 19167:
(a) The penalties shall be in addition to any other penalties provided by law.
(b) Article 3 (commencing with Section 19031) of this chapter (relating to deficiency assessments) shall not be applicable.
Collected 2026-09-14T05:56:33Z. Source file · JSON