Home/California/Statutes/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/§ 19185.
California Statutes

§ 19185. — 19185. (Added by Stats. 2010, Ch. 14, Sec. 51.)

California § 19185.
JurisdictionCalifornia
Code RTCRevenue 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

This text of California § 19185. (19185. (Added by Stats. 2010, Ch. 14, Sec. 51.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Cal. Revenue and Taxation Code - RTC Code § 19185. (2026).

Text

(a)Section 6695A of the Internal Revenue Code, relating to substantial and gross valuation misstatements attributable to incorrect appraisals, shall apply, except as otherwise provided.
(b)This section shall apply to appraisals with respect to returns or submissions filed on or after January 1, 2011.

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Legislative History

Added by Stats. 2010, Ch. 14, Sec. 51. (SB 401) Effective January 1, 2011.
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