California Statutes
§ 19186. — 19186. (Added by Stats. 2010, Ch. 14, Sec. 52.)
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)Section 6720B of the Internal Revenue Code, relating to the fraudulent identification of exempt use property, shall apply, except as otherwise provided.
(b)This section shall apply to identifications made after January 1, 2011.
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California § 19186. (19186. (Added by Stats. 2010, Ch. 14, Sec. 52.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2010, Ch. 14, Sec. 52. (SB 401) Effective January 1, 2011.