California Revenue and Taxation Code

§ 19167

RTC § 19167 Effective Oct 1, 2025Div. 2 · Part 10.2 · Ch. 4 · Art. 7

Statute text

(a)A penalty shall be imposed under this section for any of the following:

(1)In accordance with Section 6695(a) of the Internal Revenue Code, for failure to furnish a copy of the return to the taxpayer, as required by Section 18625.

(2)In accordance with Section 6695(c) of the Internal Revenue Code, for failure to furnish an identifying number, as required by Section 18624.

…

Legislative history

Amended by Stats. 2025, Ch. 231, Sec. 70. (SB 711) Effective October 1, 2025. Applicable to taxable years beginning on or after January 1, 2015, as provided in Sec. 41 of Stats. 2015, Ch. 359.