BlackletterCalifornia law

Revenue and Taxation Code § 19178

ARTICLE 7. Penalties and Additions to Tax

Current as of September 28, 2026Rev. & Tax. Code, § 19178Official source ↗

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.

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.