{"data":{"id":"us-ca/rtc-19168","jurisdiction":"us-ca","citation":"RTC § 19168","heading":"","body":"The following rules shall apply to any penalty imposed under Section 19166 or 19167:\n(a) The penalties shall be in addition to any other penalties provided by law.\n(b) Article 3 (commencing with Section 19031) of this chapter (relating to deficiency assessments) shall not be applicable.","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 7. Penalties and Additions to Tax [19131. - 19187.]"],"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":"1333404e6bc613e08299bbf7423e4626a1a6b92a9c800681eab403a0321ea7e7","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19167","next":"us-ca/rtc-19169"},"notice":"GroundRules: Original legal text. Not legal advice."}