Cal. Rev. & Tax. Code § 19168

Current through the 2023 Legislative Session.

Section 19168 - Rules applicable to penalty imposed under Section 19166 or 19167

The following rules shall apply to any penalty imposed under Section 19166 or 19167:

(a) The penalties shall be in addition to any other penalties provided by law.

(b) Article 3 (commencing with Section 19031) of this chapter (relating to deficiency assessments) shall not be applicable.

Ca. Rev. and Tax. Code § 19168

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