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2020 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 1 - SALES AND USE TAXES
CHAPTER 5 - Determinations
ARTICLE 6 - Interest and Penalties
Section 6591.3.
Universal Citation: CA Rev & Tax Code § 6591.3 (2020)
6591.3.
(a) An accuracy-related penalty shall be imposed under this part if a person fails to accurately disclose information in the information return required by Section 6452.05 such that the information return is substantially inconsistent with the return required under Section 6452, and that person shall pay a penalty of five thousand dollars ($5,000) for each return not accurately filed.
(b) The accuracy-related penalty imposed by this section shall not be assessed if the penalty of Section 6452.05 is imposed.
(Added by Stats. 2020, Ch. 17, Sec. 7. (AB 90) Effective June 29, 2020.)
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