California Legal Codes and Statutes

§ 19186

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

Cite this section

Cal. Rev. & Tax. Code § 19186 (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-19186

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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