California Revenue and Taxation Code

§ 19184

RTC § 19184 Effective Oct 7, 2005Div. 2 · Part 10.2 · Ch. 4 · Art. 7

Statute text

(a)A penalty of fifty dollars ($50) shall be imposed for each failure, unless it is shown that the failure is due to reasonable cause, by any person required to file who fails to file a report at the time and in the manner required by any of the following provisions:

(1)Subdivision (c) of Section 17507, relating to individual retirement accounts.

(2)Section 220(h) of the Internal Revenue Code, relating to medical savings accounts for taxable years beginning on or after January 1, 1997.

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Legislative history

Amended by Stats. 2005, Ch. 691, Sec. 48. Effective October 7, 2005.