Cal. Rev. & Tax. Code § 19178

Current through the 2023 Legislative Session.

Section 19178 - Penalty for aiding and abetting understatement of tax liability

A penalty shall be imposed for aiding and abetting understatement of tax liability. The penalty shall be determined in accordance with Section 6701 of the Internal Revenue Code.

Ca. Rev. and Tax. Code § 19178

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