{"code":"RTC","codeName":"Revenue and Taxation Code","section":"19177","citation":"Rev. & Tax. Code, § 19177","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":"Amended by Stats. 2005, Ch. 691, Sec. 47.5.   Effective October 7, 2005.","effective":"2005-10-07","html":"<p>A penalty shall be imposed for promoting abusive tax shelters and shall be determined in accordance with the provisions of Section 6700 of the Internal Revenue Code, except as otherwise provided.</p>","text":"A penalty shall be imposed for promoting abusive tax shelters and shall be determined in accordance with the provisions of Section 6700 of the Internal Revenue Code, except as otherwise provided.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/penalties-and-additions-to-tax-19177","source":"California Legislative Information bulk export (pubinfo)"}