California Legal Codes and Statutes

§ 19168

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

The following rules shall apply to any penalty imposed under Section 19166 or 19167:

(a)The penalties shall be in addition to any other penalties provided by law.
(b)Article 3 (commencing with Section 19031) of this chapter (relating to deficiency assessments) shall not be applicable.

Cite this section

Cal. Rev. & Tax. Code § 19168 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-2-administration-of-franchise-and-income-tax-laws/chapter-4-payments-and-assessments/article-7-penalties-and-additions-to-tax/section-19168

Other sections in Article 7 - Penalties and Additions to Tax

§ 19131§ 19131.5§ 19132§ 19132.5§ 19133§ 19134§ 19135§ 19136§ 19136.1§ 19136.2…§ 19179§ 19180§ 19181§ 19182§ 19182.5§ 19183§ 19184§ 19185§ 19186§ 19187

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