Article 7 - PENALTIES AND ADDITIONS TO TAX

Section 19131 - Penalty for failure to make and file return
Section 19131.5 - Modification of IRC section 6164
Section 19132 - Penalties for failure to pay
Section 19132.5 - Abatement of timeliness penalty
Section 19133 - Penalty for failure or refusal to furnish requested information or failure to make and file return upon notice and demand
Section 19133.5 - [Repealed]
Section 19134 - Applicability of IRC Section 6657
Section 19135 - Penalty for failure to make and file return by entity doing business in this state
Section 19136 - Applicability of IRC Section 6654
Section 19136.1 - Modification of IRC Section 6654
Section 19136.11 - [Repealed]
Section 19136.12 - No addition to tax for 2005 taxable year
Section 19136.13 - No addition to tax for 2007 taxable year
Section 19136.2 - Applicability of IRC Section 6654(d)(1)(C)(i)
Section 19136.3 - Modification of IRC Section 6654(d)(1)(B)(d)(1)(B)
Section 19136.4 - [Repealed]
Section 19136.5 - No addition to tax made under Section 19136
Section 19136.6 - [Repealed]
Section 19136.7 - No addition to tax Under Section 19136 or 19142 with respect to underpayment of installment for taxable year involving erroneous action
Section 19136.8 - [Repealed]
Section 19137 - [Deleted]
Section 19138 - Penalty for understatement of tax
Section 19141 - Penalty upon certification by Secretary of State
Section 19141.2 - Applicability of IRC Section 6038
Section 19141.5 - Applicability of IRC Section 6038A
Section 19141.6 - Maintenance and availability of records
Section 19142 - Addition to tax for underpayment
Section 19144 - Amount of underpayment
Section 19145 - Period of underpayment
Section 19147 - Addition to tax with respect to underpayment of installment not imposed
Section 19148 - Addition to tax with respect to underpayment of installment not imposed if estimated tax exceeds applicable percentage
Section 19149 - Addition to tax calculated based on amount of minimum franchise tax and amount of tax of each wholly owned subsidiary
Section 19150 - Applicability to taxable years of less than 12 months
Section 19151 - Exempt organization whose exemption is retroactively revoked
Section 19161 - No addition to tax for failure to make timely payment if case pending under Title 11 of U.S. Code
Section 19164 - Accuracy-related penalty
Section 19164.1 - Understatement
Section 19164.5 - Reportable transaction accuracy-related penalty
Section 19166 - Penalty for understatement of taxpayer's liability by tax return preparer
Section 19167 - Penalties imposed on tax preparers
Section 19168 - Rules applicable to penalty imposed under Section 19166 or 19167
Section 19169 - Penalty imposed on tax preparer for warrant
Section 19170 - Penalty for individual income tax return prepared by income tax preparer that is not electronically filed
Section 19171 - Failure of business to electronically file
Section 19172 - Penalty imposed on partnership
Section 19172.5 - Penalty imposed on "S" corporation
Section 19173 - Penalty for failure to maintain lists of advisees; penalty imposed on material advisor
Section 19174 - [Repealed]
Section 19175 - Penalty for failure to report amounts paid as remuneration for personal services
Section 19176 - Penalty for making statement resulting in decrease in amounts deducted and withheld; waiver
Section 19177 - Penalty for promoting abusive tax shelters
Section 19178 - Penalty for aiding and abetting understatement of tax liability
Section 19179 - Penalty for filing frivolous return
Section 19180 - Burden of proof; applicable procedure
Section 19181 - Penalty for failing to meet requirements relating to original issue discount reporting requirements
Section 19182 - Penalty for failure to furnish information regarding reportable transactions
Section 19182.5 - Penalty for failure to meet requirements of Section 18648.5
Section 19183 - Penalty for failure to comply with information reporting requirements
Section 19184 - Penalty for failure to file report
Section 19185 - Applicability of IRC Section 6695A
Section 19186 - Applicability of Section 6720B
Section 19187 - Content of notice; approval of imposition of penalty