BlackletterCalifornia law

Revenue and Taxation Code § 19177

ARTICLE 7. Penalties and Additions to Tax

Current as of September 28, 2026Rev. & Tax. Code, § 19177Official source ↗

Amended by Stats. 2005, Ch. 691, Sec. 47.5. Effective October 7, 2005.

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.