California Revenue and Taxation Code

§ 19186

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

RTC § 19186 Effective Jan 1, 2011Div. 2 · Part 10.2 · Ch. 4 · Art. 7

Statute text

View on leginfo.ca.gov

(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.

Legislative history

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