Rev. & Tax. Code, § 19186 · Article 7. Penalties and Additions to Tax

Rev. & Tax. Code, § 19186

Verbatim from the official edition

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

(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.

Notes and commentary — not statutory text

History

Added by Stats. 2010, Ch. 14, Sec. 52. (SB 401) Effective January 1, 2011.

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=19186.
Text hash: sha256 f002bac4d3768fe73b71f1b56c04e48c4478ab0ea7868424094566da91fe93f9
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

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.