California Revenue and Taxation Code

§ 19179

RTC § 19179 Effective Jan 1, 2011Div. 2 · Part 10.2 · Ch. 4 · Art. 7

Statute text

(a)A penalty shall be imposed for filing a frivolous return and shall be determined in accordance with Section 6702 of the Internal Revenue Code, except as otherwise provided.

(b)Section 6702 of the Internal Revenue Code shall be applied to returns required to be filed under this part.

(c)Section 6702 of the Internal Revenue Code is modified as follows:

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Legislative history

Amended by Stats. 2010, Ch. 14, Sec. 50. (SB 401) Effective January 1, 2011.