California Revenue and Taxation Code

§ 19753

RTC § 19753 Effective Mar 24, 2011Div. 2 · Part 10.2 · Ch. 9.5 · Art. 1

(a)This article does not apply to violations of this part for which, as of December 31, 2003, any of the following applies:

(1)A criminal complaint was filed against the taxpayer in connection with an abusive tax avoidance transaction or transactions.

(2)The taxpayer is the subject of a criminal investigation in connection with an abusive tax avoidance transaction or transactions.

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Legislative history

Amended (as added by Stats. 2003, Ch. 656) by Stats. 2011, Ch. 14, Sec. 15. (SB 86) Effective March 24, 2011.