{"code":"RTC","codeName":"Revenue and Taxation Code","section":"19168","citation":"Rev. & Tax. Code, § 19168","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2"},{"name":"CHAPTER 4. Payments and Assessments [19001. - 19195.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-4"},{"name":"ARTICLE 7. Penalties and Additions to Tax [19131. - 19187.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-4/article-7"}],"history":"Added by Stats. 1993, Ch. 31, Sec. 26.   Effective June 16, 1993.   Operative January 1, 1994, by Sec. 83 of Ch. 31.","effective":"1993-06-16","html":"<p>The following rules shall apply to any penalty imposed under Section <a href=\"/rtc/19166\">19166</a> or <a href=\"/rtc/19167\">19167</a>:</p><p>(a) The penalties shall be in addition to any other penalties provided by law.</p><p>(b) Article 3 (commencing with Section <a href=\"/rtc/19031\">19031</a>) of this chapter (relating to deficiency assessments) shall not be applicable.</p>","text":"The following rules shall apply to any penalty imposed under Section 19166 or 19167: (a) The penalties shall be in addition to any other penalties provided by law. (b) Article 3 (commencing with Section 19031) of this chapter (relating to deficiency assessments) shall not be applicable.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/penalties-and-additions-to-tax-19168","source":"California Legislative Information bulk export (pubinfo)"}