GroundRules
RTC § 19178
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 aiding and abetting understatement of tax liability. The penalty shall be determined in accordance with Section 6701 of the Internal Revenue Code.
Collected 2026-09-14T05:56:33Z. Source file · JSON