Revenue and Taxation Code § 19186

ARTICLE 7. Penalties and Additions to Tax

Current as of September 28, 2026Rev. & Tax. Code, § 19186Official source ↗

Added by Stats. 2010, Ch. 14, Sec. 52. (SB 401) Effective January 1, 2011.

(a) Section 6720B of the Internal Revenue Code, relating to the fraudulent identification of exempt use property, shall apply, except as otherwise provided.

(b) This section shall apply to identifications made after January 1, 2011.