California Statutes
§ 19177. — 19177. (Amended by Stats. 2005, Ch. 691, Sec. 47.5.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 10.2. PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS·Ch. 4. CHAPTER 4. Payments and Assessments·Art. 7. ARTICLE 7. Penalties and Additions to Tax
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.
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California § 19177. (19177. (Amended by Stats. 2005, Ch. 691, Sec. 47.5.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2005, Ch. 691, Sec. 47.5. Effective October 7, 2005.