Rev. & Tax. Code, § 19177 · Article 7. Penalties and Additions to Tax

Rev. & Tax. Code, § 19177

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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.

Notes and commentary — not statutory text

History

Amended by Stats. 2005, Ch. 691, Sec. 47.5. Effective October 7, 2005.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=19177.
Text hash: sha256 fd9f4d0eda0c76e560144fb657fd625a6900b01b7f238e53849354ef529dd99c
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Cited by 3 provisions

Provisions in this library whose text cites Rev. & Tax. Code, § 19177. Each shows the citation as that text prints it.

Revenue and Taxation Code

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.