Cal. Rev. & Tax. Code § 19177

Current through the 2023 Legislative Session.

Section 19177 - Penalty for promoting abusive tax shelters

A penalty shall be imposed for promoting abusive tax shelters and shall be determined in accordance with the provisions of Section 6700 of the Internal Revenue Code, except as otherwise provided.

Ca. Rev. and Tax. Code § 19177

Amended by Stats 2005 ch 691 (AB 115),s 47.5, eff. 1/1/2006

Amended by Stats 2003 ch 654 (AB 1601),s 9, eff. 1/1/2004.

Amended by Stats 2003 ch 656 (SB 614),s 9, eff. 1/1/2004.