California Revenue and Taxation Code
§ 19185
RTC § 19185 Effective Jan 1, 2011Div. 2 · Part 10.2 · Ch. 4 · Art. 7
Statute text
View on leginfo.ca.gov(a)Section 6695A of the Internal Revenue Code, relating to substantial and gross valuation misstatements attributable to incorrect appraisals, shall apply, except as otherwise provided.
(b)This section shall apply to appraisals with respect to returns or submissions filed on or after January 1, 2011.
Legislative history
Added by Stats. 2010, Ch. 14, Sec. 51. (SB 401) Effective January 1, 2011.