Cal. Rev. & Tax. Code § 19036

Current through the 2023 Legislative Session.

Section 19036 - Assessment and collection of interest, penalty, or addition to tax

Notwithstanding any provision to the contrary, any interest, penalty or addition to tax, imposed under Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or this part may be assessed and collected in the same manner as if it were a deficiency.

Ca. Rev. and Tax. Code § 19036

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