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2017 California Code
Revenue and Taxation Code - 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.
Universal Citation:
CA Rev & Tax Code § 19168 (2017)
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19168.
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.
(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
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