{"data":{"id":"us-ca/rtc-19036","jurisdiction":"us-ca","citation":"RTC § 19036","heading":"","body":"Notwithstanding any provision to the contrary, any interest, penalty or addition to tax, imposed under Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part may be assessed and collected in the same manner as if it were a deficiency.","path":["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 3. Deficiency Assessments [19031. - 19067.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"68ef783178688216b1333fb1cfeb0bbd1afc598372e190ca2c11cfa27f759af4","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19035","next":"us-ca/rtc-19041"},"notice":"GroundRules: Original legal text. Not legal advice."}