GroundRules
RTC § 19177
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.]
A penalty shall be imposed for promoting abusive tax shelters and shall be determined in accordance with the provisions of Section 6700 of the Internal Revenue Code, except as otherwise provided.
Collected 2026-09-14T05:56:33Z. Source file · JSON