There is a newer version of the California Code
2012 California Codes
RTC - Revenue and Taxation Code
DIVISION 2 - OTHER TAXES [6001 - 60709]
PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS
CHAPTER 4 - Payments and Assessments
ARTICLE 7 - Penalties and Additions to Tax
Section 19186
CA Rev & Tax Code § 19186 (through 2013 Leg Sess) What's This?
(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.
(Added by Stats. 2010, Ch. 14, Sec. 52. Effective January 1, 2011.)
Disclaimer: These codes may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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