California Revenue and Taxation Code

§ 19523

RTC § 19523 Effective Jun 16, 1993Div. 2 · Part 10.2 · Ch. 7 · Art. 1

Statute text

If the Secretary of the Treasury has, under the authority of Section 330(c) of Title 31 of the United States Code:

(a)Assessed a penalty under Section 6701(a) of the Internal Revenue Code, and

(b)Provided that appraisals by an appraiser shall not have any probative effect in any administrative proceeding before the Department of the Treasury or the Internal Revenue Service, and

…

Legislative history

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