Rev. & Tax. Code, § 19184 · Article 7. Penalties and Additions to Tax
Rev. & Tax. Code, § 19184
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) A penalty of fifty dollars ($50) shall be imposed for each failure, unless it is shown that the failure is due to reasonable cause, by any person required to file who fails to file a report at the time and in the manner required by any of the following provisions:
(1) Subdivision (c) of Section 17507, relating to individual retirement accounts.
(2) Section 220(h) of the Internal Revenue Code, relating to medical savings accounts for taxable years beginning on or after January 1, 1997.
(3) Subdivision (b) of Section 17140.3 or subdivision (b) of Section 23711 relating to qualified tuition programs.
(4) Subdivision (e) of Section 23712, relating to Coverdell education savings accounts.
(b) (1) Any individual who:
(A) Is required to furnish information under Section 17508 as to the amount designated nondeductible contributions made for any taxable year, and
(B) Overstates the amount of those contributions made for that taxable year, shall pay a penalty of one hundred dollars ($100) for each overstatement unless it is shown that the overstatement is due to reasonable cause.
(2) Any individual who fails to file a form required to be filed by the Franchise Tax Board under Section 17508 shall pay a penalty of fifty dollars ($50) for each failure unless it is shown that the failure is due to reasonable cause.
(c) Article 3 (commencing with Section 19031) of this chapter (relating to deficiency assessments) shall not apply in respect of the assessment or collection of any penalty imposed under this section.
Notes and commentary — not statutory text
History
Amended by Stats. 2005, Ch. 691, Sec. 48. 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§ionNum=19184.
- Text hash
- sha256 3ca57c414fb5687cbcbad8298a81e00dbd5e7922e03afe0e5765da7c5226823b
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, § 17140.3Printed as Section 17140.3
- Rev. & Tax. Code, § 17507Printed as Section 17507
- Rev. & Tax. Code, § 17508Printed as Section 17508
- Rev. & Tax. Code, div. 2, pt. 10.2, ch. 4, art. 3Deficiency AssessmentsPrinted as Article 3 (commencing with Section 19031) of this chapter
- Rev. & Tax. Code, § 23711Printed as Section 23711
- Rev. & Tax. Code, § 23712Printed as Section 23712
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.