California Revenue and Taxation Code

§ 19168

RTC § 19168 Effective Jun 16, 1993Div. 2 · Part 10.2 · Ch. 4 · Art. 7

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.

Legislative history

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.