Rev. & Tax. Code, § 19182.5 · Article 7. Penalties and Additions to Tax
Rev. & Tax. Code, § 19182.5
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) A penalty shall be imposed for failing to meet the requirements of Section 18648.5 and the penalty amount shall be determined in accordance with Section 6714 of the Internal Revenue Code.
(b) No penalty shall be imposed under paragraph (1) upon a showing that the requirements in Section 6115 of the Internal Revenue Code have been met with respect to that contribution for federal purposes.
(c) The provisions of this section shall apply to quid pro quo contributions made on or after January 1, 1997.
Notes and commentary — not statutory text
History
Added by Stats. 1997, Ch. 611, Sec. 61. Effective October 3, 1997.
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§ionNum=19182.5.
- Text hash
- sha256 59e6aab9df4a51a3196d48745e00aae3eb3383f7df4d828290efb86ca5dabd14
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- 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
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Revenue and Taxation Code
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