{"data":{"id":"us-ca/rtc-19178","jurisdiction":"us-ca","citation":"RTC § 19178","heading":"","body":"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.","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":"13a16148fe843a028c6b0453c7658a6b6176651c5fd2b2cab151d6032bf4a316","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19177","next":"us-ca/rtc-19179"},"notice":"GroundRules: Original legal text. Not legal advice."}