GroundRules
RTC § 19185
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) Section 6695A of the Internal Revenue Code, relating to substantial and gross valuation misstatements attributable to incorrect appraisals, shall apply, except as otherwise provided.
(b) This section shall apply to appraisals with respect to returns or submissions filed on or after January 1, 2011.
Collected 2026-09-14T05:56:33Z. Source file · JSON