Revenue and Taxation Code § 19185

ARTICLE 7. Penalties and Additions to Tax

Current as of September 28, 2026Rev. & Tax. Code, § 19185Official source ↗

Added by Stats. 2010, Ch. 14, Sec. 51. (SB 401) Effective January 1, 2011.

(a) Section 6695A of the Internal Revenue Code, relating to substantial and gross valuation misstatements attributable to incorrect appraisals, shall apply, except as otherwise provided.

(b) This section shall apply to appraisals with respect to returns or submissions filed on or after January 1, 2011.