California Revenue and Taxation Code

§ 19177

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 19177 Effective Oct 7, 2005Div. 2 · Part 10.2 · Ch. 4 · Art. 7

Statute text

View on leginfo.ca.gov

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.

Legislative history

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