California Revenue and Taxation Code

§ 19036

RTC § 19036 Effective Jun 16, 1993Div. 2 · Part 10.2 · Ch. 4 · Art. 3

Statute text

Notwithstanding any provision to the contrary, any interest, penalty or addition to tax, imposed under Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part may be assessed and collected in the same manner as if it were a deficiency.

Legislative history

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