California Revenue and Taxation Code

§ 19187

RTC § 19187 Effective Jun 27, 2024Div. 2 · Part 10.2 · Ch. 4 · Art. 7

Statute text

(a)The Franchise Tax Board shall include with each notice imposing a penalty under this part information that contains the name of the penalty, the section of this part under which the penalty is imposed, and a description of the computation of the penalty. Upon the request of the taxpayer, the Franchise Tax Board shall also provide a computation of the penalty imposed.

(b)(1) No penalty under this part shall be imposed unless the initial determination of the imposition of the penalty is personally approved in writing by the immediate supervisor of the individual making that determination or a higher level official as designated by the executive officer, or the officer’s delegee.

(2)Paragraph (1) shall not apply to any of the following:

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Legislative history

Amended by Stats. 2024, Ch. 34, Sec. 30. (SB 167) Effective June 27, 2024.